- 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