Dopuszczalność postępowania sądowego dotyczącego opłacania przez pracodawcę składek na ubezpieczenia społeczne i jego skutki dla pracownika

• Authors: Dorota Dzienisiuk

Title variants

EN

Admissibility of court proceedings concerning the payment of social security contributions by the employer and its effects on the employee

Abstracts

EN

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.

Keywords

EN

social insurance; pensions; labour law

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2023
• Issue: 1(77)
• Pages: 281-291

Dates

published

2023

Contributors

author

Dorota Dzienisiuk

• Uniwersytet Warszawski

• https://orcid.org/0000000205439114

References

• Lach E., Roszczenie płatnika o zwrot części składki obciążającej ubezpieczonego na tle porównawczym, „Praca i Zabezpieczenie Społeczne” 2021, nr 1.

Identifiers

DOI

10.31268/ZPBAS.2023.17

Biblioteka Nauki

9301438