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Wyświetlanie 1-11 z 11
Tytuł:
Projekt stanowiska Sejmu w sprawie o sygn. akt P 44/15
Sejm draft position on the case concerning the legal question from the District Court Southern Gdańsk in Gdańsk, VI Department of Labour and Social Insurance of 27 January 2015 (Ref. No. P 44/15) about the Act on Act of 25 June 1999 on the money benefits from social insurance in case of sickness and maternity
Autorzy:
Pawłowski, Szymon
Powiązania:
https://bibliotekanauki.pl/articles/2216099.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Constitutional Tribunal
social insurance
Opis:
The legislature enjoys a wide discretion as to regulation of the conditions for granting of sickness allowance after termination of the entitlement for sickness insurance. Such allowance is of a unique nature, is not covered by the contribution and is paid in respect of events not covered by insurance risk and to an uninsured person. The author of the draft position points out the principle of equality and reciprocity is observed. The one who bears the greater burden, can expect greater support from the fund, for example an allowance is paid for each entitlement. The application of this principle cannot be extended to the period following the termination of the relation of sickness insurance. The allowance paid in such instance is not backed by the collected contribution and has exceptional nature. Therefore, the examined provision should be recognized as compatible with the principle of equality before the law. In the author view, the article in question is compatible with the Constitution.
Źródło:
Zeszyty Prawnicze BAS; 2016, 1(49); 256-282
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Obciążenia dochodów podatkiem dochodowym i składkami na ubezpieczenia społeczne i zdrowotne – w kierunku jednej daniny czy pozostawienia obecnego modelu
Income tax and social and health insurance contributions. Continuity or change?
Autorzy:
Krajewski, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/11364389.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income tax
social insurance
health insurance
Opis:
The paper provides an analysis of advantages and disadvantages of the current model of the burden on the income, as well as the concept of one levy, which is a part of ‘Plan for Responsible Growth’ adopted by the Polish government. One levy concept envisages the consolidation of income tax, social insurance contribution and healthcare contribution. The rationale behind this concept is that various principles of social insurance and healthcare regulations and tax law are complicated and require standardization. Focus is placed on the possible implications of this concept for employers, employees, self-employed and farmers.
Źródło:
Studia BAS; 2018, 2(54); 139-154
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena poselskiego projektu nowelizacji ustawy o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych
Assessment of the Deputies’ Bill on Amending the Act on Pensions from the Social Insurance Fund
Autorzy:
Szczepańska, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/2206403.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
pensions
miners
bill
social insurance
Opis:
The proposed amendment contains regulations specifying the burden of proof in proceedings conducted by the pension body in relation to persons who acquired a benefit under the Act on Retirement Provision of Miners and Their Families. In the author’s opinion, the acceptance of the proposed solution only in relation to the group of insured persons indicated in the bill raises doubts in the light of the constitutional principle of equality due to the fact that a similar situation regarding the calculation of pensions applies to other insured persons who acquired benefits under the Act on Retirement Provision of Employees and Their Families.
Źródło:
Zeszyty Prawnicze BAS; 2020, 1(65); 138-143
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dopuszczalność postępowania sądowego dotyczącego opłacania przez pracodawcę składek na ubezpieczenia społeczne i jego skutki dla pracownika
Admissibility of court proceedings concerning the payment of social security contributions by the employer and its effects on the employee
Autorzy:
Dzienisiuk, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/9301438.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
social insurance
pensions
labour law
Opis:
The status of an employee entails compulsory coverage by social insurance, regardless of the em‑ ployer’s fulfilment of the obligation to report the employee to social insurance and pay contribu‑ tions. The Act on the Social Insurance System does not provide for the possibility of paying so‑ cial insurance contributions for a retroactive period without proving the title of a person’s social insurance coverage (e.g. employment relationship) during the relevant period. At present, illegal employment or understatement of the employees’ contribution basis causes that the contribu‑ tions are not imposed on the insured person and all of them are payable by the employer from the employer’s own funds. This new regulation casts doubts regarding financial settlements between the employees and the employers due to the rules of financing contributions in earlier periods.
Źródło:
Zeszyty Prawnicze BAS; 2023, 1(77); 281-291
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przyczyny deficytowości powszechnego systemu emerytalnego w Polsce
Reasons for the deficit of the universal pension system in Poland
Autorzy:
Malinowska-Misiąg, Elżbieta
Misiąg, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/2196934.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
pension system in Poland
Social Insurance Fund
Opis:
The aim of the article is to analyse the causes of the deficit of the Social Insurance Fund (SIF), namely the fund which forms the financial basis of the universal pension system. The article first discusses the factors influencing the financial stability of the SIF and the principles of the universal pension system along with the changes introduced after 1999. Next, the financial analysis of the SIF in 1999–2021 and the financial forecasts for the coming years are provided. It was noted that the actual picture of the SIF’s finances is distorted by large-scale off-budget operations. The article concludes with the statement that although the deficit of the universal pension system is largely due to the assumptions implemented in 1999, later decisions often led to a deterioration of the financial stability of the system.
Źródło:
Studia BAS; 2022, 4(72); 25-51
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Optymalizacja kosztów zatrudnienia na przykładzie wybranych niepracowniczych tytułów ubezpieczenia społecznego
The optimization of employment costs on the example of selected non-employee titles to social insurance
Autorzy:
Marcin, Krajewski
Powiązania:
https://bibliotekanauki.pl/articles/7472358.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
social insurance
pension insurance
contractor
contract of employment
civil-law contract
Opis:
The paper provides an analysis of advantages and disadvantages of the optimization of employment costs in Poland. The Polish Social Insurance Act introduced a model of autonomous burdens for different insurance titles based on three basic assumptions: full protection of employees, right to insurance, and flexibility in case of non-employee insurance titles. The choice of a form of employment determines the future benefits. The amount of contributions also affects the Social Insurance Fund’s and National Health Fund’s revenues. The author claims that optimization of employment costs creates the rationale for amending the current regulations. The article concludes with possible implications of the current model for employees, contractors, self‑employed persons, and farmers.
Źródło:
Studia BAS; 2019, 2(58); 109-125
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt stanowiska Sejmu w sprawie o sygn. akt K 9/12
Sejm’s draft position on the case ref. no. K 9/12
Autorzy:
Pawłowski, Szymon
Powiązania:
https://bibliotekanauki.pl/articles/16647554.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Sejm
Ombudsman
Constitutional Tribunal
law on pensions
Social Insurance Fund
Opis:
An explanation for the President’s application of 10 February 2012 and the application of the Ombudsman of 14 February 2012 (file K 9/12), written on behalf of the Polish Sejm pursuant to Article 34 Paragraph 1 in connection with Article 27 paragraph 2 of the Act of 1 August 1997 on the Constitutional Tribunal (Journal of Laws No. 102, item. 643 as amended.) and also putting forward a motion to dismiss the proceedings under Article 39 Paragraph 1 point 1 of the Constitutional Tribunal Act.
Źródło:
Zeszyty Prawnicze BAS; 2012, 2(34); 189-256
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zbieg tytułów w ubezpieczeniach emerytalnym i rentowych. Między ochroną a elastycznością
Overlapping of titles in pension and disability insurances. Between protection and flexibility
Autorzy:
Krajewski, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/2194881.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
social insurance
overlapping of titles in pension and disability insurances
Opis:
The article presents the rules of overlapping of titles in pension and disability insurances in Poland. The Act on the social insurance system unified the rules for being subject to social insurance. The system was based on two pillars, providing the insured with at least a minimum level of benefits and flexible rules for being subject to social insurances. Numerous amendments to the regulations introduced after 1999 made this system complex and susceptible to optimisation. The author suggests that the rules of being subject to pension and disability insurance should be simplified. He proposes to divide the insured into four categories: employed, self-employed, insured persons whose contributions are financed from the state budget and persons subject to voluntary pension and disability social insurances.
Źródło:
Studia BAS; 2022, 4(72); 7-23
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rolnicze ubezpieczenie emerytalne wobec zmian pokoleniowych w rolnictwie
Agricultural pension insurance in the face of generational changes in agriculture
Autorzy:
Pacud, Radosław
Król-Nowinski, Józefina
Powiązania:
https://bibliotekanauki.pl/articles/16539505.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
agriculture in Poland
agricultural pension insurance
generational changes in Poland
economic base of social insurance
Opis:
The subject of the article is pension insurance as an instrument of social security policy through which the state can influence agricultural activity. The choice of the topic is related to the generational changes in agriculture, as well as the change in legal regulations regarding the cessation of agricultural activity as one of the conditions for obtaining a full pension. The aim of the research was to determine the economic effects of the legal regulation of agricultural pension insurance and to discuss the necessary directions of changes. The work in particular shows the possibilities of implementing the restructuring function aimed at shaping the generational structure of Polish agriculture and the development of the economic base of farmers’ social insurance in the future. The introduced solution does not improve the financial situation of the pension fund, both on the expenditure side, due to the increase in the payment of agricultural pensions to farmers conducting agricultural activity, and on the income side, due to the reduction of access of new people to agricultural activity.
Źródło:
Studia BAS; 2023, 3(75); 79-96
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Systemy orzecznictwa o niezdolności do pracy i orzecznictwo o niepełnosprawności w Polsce
Disability certificate and disability assessment in Poland
Autorzy:
Kłos, Bożena
Powiązania:
https://bibliotekanauki.pl/articles/11542245.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
disability
incapacity for work
disability assessment
Social Insurance Institution
disability assessment team
Opis:
The article looks at the questions relating to the organisation of the issuance of disability certificates. The author discusses both types of disability assessment that operate in Poland. First scheme covers people who claim for an allowance in respect of incapacity for work. The other one covers claims for non-allowance certificate (that entitles to the subsidies for specialist equipment, education for disabled people, etc.). The author introduces the legal basis of disability assessment schemes, requirements that the claimant must be able to satisfy, principles and procedures of assessment, institutions for assessment and supervision.
Źródło:
Studia BAS; 2015, 2(42); 9-45
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ochrona prawna rodziny w ubezpieczeniu społecznym rolników
Legal protection of family in farmers’ social insurance
Autorzy:
Koczur, Wiesław
Powiązania:
https://bibliotekanauki.pl/articles/11541878.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
legal protection of the family
farmer’s social insurance
farmer’s sickness benefits
farmer’s insurance against accident at work
farmer’s pension
social security
Opis:
The paper presents and assesses the Polish regulations related to Agricultural Social Insurance in the context of family legal protection. The particular attention is given to the rules which stipulate the benefits and range of recipients of this insurance. According to the academic literature, social security law plays an important role in the field of legal protection of the family. The author seeks to answer the question whether the existing normative solutions of the insurance are fulfilling this condition. The paper concludes with a presentation of key changes recommended by the author.
Źródło:
Studia BAS; 2016, 1(45); 163-186
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-11 z 11

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