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1

Projekt stanowiska Sejmu w sprawie o sygn. akt P 44/15

100%

Pawłowski S.

Zeszyty Prawnicze BAS

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2016

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issue 1(49)

256-282

EN

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.

2

Zbieg tytułów w ubezpieczeniach emerytalnym i rentowych. Między ochroną a elastycznością

100%

Krajewski M.

Studia BAS

|

2022

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issue 4(72)

7-23

EN

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.

3

Housing Wealth and Asset-based Welfare as Risk

80%

Köppe S.

Critical Housing Analysis

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2015

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vol. 2

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issue 1

42-51

EN

Housing wealth has been viewed as the main route to asset-based welfare. Accumulated wealth is supposed to provide more in the way of welfare services than just shelter, services such as a net pension and the financing of long-term care. This paper challenges this view and highlights the new risks attached to acquiring and managing housing wealth. Although assets may provide a nest egg in old age, earlier on in the life cycle they leave mortgagers disproportionately exposed to financial and housing market risks and amplify susceptibility to existing social risks such as unemployment or sickness. In contrast to social insurance schemes, assets individualise social risks and leave it to the individual to smooth housing consumption over their life. This lack of risk pooling constitutes a new and hidden social risk that should be considered in the discussion around homeownership.

4

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

80%

Dzienisiuk D.

Zeszyty Prawnicze BAS

|

2023

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issue 1(77)

281-291

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.

5

Ocena poselskiego projektu nowelizacji ustawy o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych

80%

Szczepańska M.

Zeszyty Prawnicze BAS

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2020

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issue 1(65)

138-143

EN

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.

6

Obciążenia dochodów podatkiem dochodowym i składkami na ubezpieczenia społeczne i zdrowotne – w kierunku jednej daniny czy pozostawienia obecnego modelu

80%

Krajewski M.

Studia BAS

|

2018

|

issue 2(54)

139-154

EN

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.

7

Glosa do Uchwały składu siedmiu sędziów Sądu Najwyższego z dnia 11 grudnia 2019 r., sygn. akt III UZP 7/19

80%

Mędrala M., Martiszek T.

Przegląd Sejmowy

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2021

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issue 5(166)

201-215

EN

In the Resolution of the seven-judge panel of 11 December 2019, Ref. No. III UZP 7/19, the Supreme Court judged that the pension authority may choose the contribution payer to be an entity obliged to return the benefit unduly received by the insured, completely ignoring the issue of possible negligence of the payer and the possibility of reimbursement claim for benefits from the person to whom they were paid. The Supreme Court held that the mere sending of payment data by the payer is a sufficient prerequisite for the reimbursement request. Thus, the Supreme Court resolved a dispute between two competing trends in case law on this issue. In the Authors’ opinion, the commented resolution may in practice result in many negative implications for contribution payers, who often have no influence on the data provided to the pension authority. Such a restrictive view also raises doubts of constitutional nature.

8

Rola Zakładu Ubezpieczeń Społecznych w kształtowaniu postaw wobec idei ubezpieczenia społecznego

80%

Ceglarska-Jóźwiak J.

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2019

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vol. 22

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issue 4

73-88

EN

Social insurance is one of the social security techniques based on the principles of universality, compulsion, comprehensiveness and solidarity. The basis for the functioning of social insurance is the existence of a community of insured people – all those who earn a living through their own work. This community creates a contribution fund from which benefits are paid when certain social risks occur. The proper functioning of social insurance relies on the mutual trust of all involved entities and the sense of joint responsibility for contributions to the Social Insurance Fund and the distribution of the fund. In particular, it is important that the insured trust the insurance institution and that the trust of this institution be ensured. However, we should remember that other entities, such as employers and doctors, are also involved. A lack of a sense of community means that abusing the Social Insurance Fund (failing to make contributions or extorting benefits) is perceived in society as resourcefulness, not as an unethical, blameworthy action, that damages the community of insured people and, consequently, also those who abuse it. Therefore, the question arises, what actions should the Social Security Institution take to build trust in social insurance among society? How is it possible to create or strengthen the sense of community among the insured? The Social Insurance Institution consistently implements various activities to build society’s trust in social insurance and build a sense of community. In order to do this, the government must get more involved in insurance education, and the legislator should ensure legal stability and certainty.

9

Konstytucyjne podstawy prawa ubezpieczeń społecznych

71%

Ślebzak K.

Opolskie Studia Administracyjno-Prawne

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2018

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vol. 16

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issue 3

7-20

PL

The subject of this paper is related to the legal bases of social insurance law in the light of the 1997 Constitution of the Republic of Poland. The considerations undertaken herein indicate that although the Polish Constitution gave expression to the idea of social security, it seems that only on this foundation is the existence of the constitutional bases for distinguishing social insurance or social security law reasonable.

10

Związki prawa ubezpieczeń społecznych z prawem pracy

71%

Dzienisiuk D.

Opolskie Studia Administracyjno-Prawne

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2018

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vol. 16

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issue 3

65-77

PL

Social insurance law and labour law have been intrinsically interrelated since the very beginning of their existence, as they cover the same sphere of human activity. At present we can observe that these relations are weakening mainly due to the continuously extending personal scope of social insurance law. The most important relations between social insurance law and labour law may be classified as relations of material (defining conditions of granting benefits), functional (legal methodology and political measures) and organisational (administrative) nature. A shift in the direction of the influence on shaping the rights and obligations of the labour relationship parties may be observed. It is no longer labour law that exclusively determines the situations protected (insurance risk), but to a broader extent both social insurance law and labour law are used simultaneously to reach a goal that is pursued.

11

Prawo ubezpieczeń społecznych a prawo ubezpieczeń gospodarczych (osobowych)

71%

Antonów K.

Opolskie Studia Administracyjno-Prawne

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2018

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vol. 16

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issue 3

49-64

PL

In the paper, the author compares social insurance law with commercial (personal) insurance law, regarding the both types of insurance as different legal disciplines with different social and economic purposes. In the common and compulsory social insurance, the social purpose connected with provision of insurance cover takes precedence, not only due to fulfillment of individual profits of individual insured persons, but also with regard to interests of other risk community members. Differently, voluntary personal insurance is a symptom of individual prudence undertaken most commonly to increase the economic standard of family procurement, as well as to fulfill business interests of insurance institutions, which is related to the commercial character of such insurance. Regardless of the aforementioned, the both types of insurance have a common subject of protection consisting in granting a guarantee to cover any damage caused by accidents influencing in a negative way an area of life, health and ability to work of persons covered by such insurance. Therefore, the term of insurance risk (social in social insurance and commercial or private in personal insurance) is fundamental in the subject matter and the nature of granted insurance cover consists in bearing such risk (danger) by the insuring party.

12

Przedmiot prawa ubezpieczeń społecznych

71%

Pacud R.

Opolskie Studia Administracyjno-Prawne

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2018

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vol. 16

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issue 3

21-33

PL

The subject of social insurance law has a thematic scope, which can be variously defined and thus not uniformly used in jurisprudence. The subject of social insurance law should be distinguished from the subject of social insurance. In the definition of the subject of social insurance law, the role of contributions that distinguish insurance systems from social security systems needs to be taken into account. Apart from the contributions, the number of subjects in the social insurance law equates with the number of legally defined benefits. The thematic scope of the subject of social insurance law should be determined according to the catalog of social risks secured by social insurance law. While noting the subject of insurance law in the context of diversified rights of certain categories of entities, the subject of social insurance law should be combined with the subject of abstractive legal relations in the field of social insurance. Therefore, the subject of social insurance law is the corresponding contributory obligation and protection obligations in the scope of social risk defined by this branch of law.

13

Ubezpieczenie społeczne twórców i artystów — wybrane zagadnienia

70%

Świątek-Rudoman J.

Przegląd Prawa i Administracji

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2019

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vol. 117

107-116

EN

Creative and artistic activity in the context of being the subject of social insurance raises a lot of controversy. It is a result of the fact of its specificity related to the irregularity of the work and income combined with the contribution charges at the level of entrepreneurs. The author analyzes and assesses the current legal regulations related to social insurance of professional authors and artists, in particular the role of the decision of a commission determining when such activity is commenced and its impact on the arising of the insurance obligation and the right to benefits. In addition, the author presents and discusses the proposed changes in the scope of including this group in a separate social insurance system that assumes the establishment of suitable support mechanisms which will allow for the real participation of these people in the system.

14

Retirement privileges of civil servants in the Second Polish Republic

70%

Jarosz-Nojszewska A.

Studia Historiae Oeconomicae

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2016

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vol. 33

55-68

EN

During the times of the Second Polish Republic the civil servants, teachers, the military, postal and railway workers were not covered by the universal social insurance, because before the social insurance act came into force, they were covered by pension systems guaranteeing more advantageous benefits. Persons working in state administration had a privileged position compared to the employees in general, both in terms of the scope and level of the benefits and their entire coverage by the State. The level of the pensions depended on the years of service and after 10 years of service amounted to 40% and was increasing every year by 2.4% or 3% up to 100%. The civil servants acquired the right to the pension already after 10 years and as of 1934 after 15 years of civil or military service. In special cases they were entitled to pension after 5 years already.

15

Optymalizacja kosztów zatrudnienia na przykładzie wybranych niepracowniczych tytułów ubezpieczenia społecznego

70%

Marcin K.

Studia BAS

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2019

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issue 2(58)

109-125

EN

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.

16

WYBRANE PRAWNE PROBLEMY ZABEZPIECZENIA SPOŁECZNEGO FUNKCJONARIUSZY AGENCJI BEZPIECZEŃSTWA WEWNĘTRZNEGO

70%

Wieczorek M.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2013

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vol. 14(14)

237-258

EN

The objective of this article is to present the regulation of providing the functionaries of the Internal Security Agency with the pension and sickness benefit in the light of the right to social security guaranteed by the Constitution. For the past few years, Poland has undergone profound changes with regard to the system of social insurance, which primarily has affected the insurance side of the country’s system. The decision as to the actual changes stems from the demographic challenges which determine the economic efficiency of the system. Considering the issue of social justice, the legislator has taken specific legislative actions which result in diametrical changes with reference to normalizing the right to pension for functionaries of the Uniformed Services, inclusive of the Internal Security Agency. Legislative work is being carried out with regard to changes in remuneration rules during the functionaries’ incapacity for work. The author of this article takes into account the constitutional conditionings of the aforementioned modifications in the insurance system.

17

Wybrane problemy interpretacyjne w zakresie podlegania ustawodawstwu właściwemu na podstawie unijnych przepisów o koordynacji systemów zabezpieczenia społecznego

61%

Zieliński M. J.

Ubezpieczenia Społeczne. Teoria i praktyka

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2017

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issue 3/2017

43-60

PL

Problematykę podlegania ubezpieczeniom społecznym w literaturze zazwyczaj analizuje się przez pryzmat regulacji krajowych. Bardzo istotną rolę w tej dziedzinie odgrywają jednak regulacje prawa wtórnego Unii Europejskiej z zakresu koordynacji systemów zabezpieczenia społecznego w Unii Europejskiej. Wyznaczają one bowiem zakres stosowania krajowego ustawodawstwa dotyczącego zabezpieczenia społecznego, ustanawiając tym samym metazasady podlegania ubezpieczeniom społecznym. Celem niniejszego opracowania jest przedstawienie węzłowych zagadnień z zakresu problematyki podlegania ubezpieczeniom społecznym, które wynikają ze stosowania regulacji dotyczących koordynacji systemów zabezpieczenia społecznego w Unii Europejskiej. Dotyczy to zwłaszcza podlegania ubezpieczeniom społecznym w kontekście delegowania pracowników na podstawie art. 12 rozporządzenia nr 883/2004 oraz w kontekście jednoczesnego wykonywania pracy najemnej lub pracy na własny rachunek w więcej aniżeli jednym państwie członkowskim (art. 13 rozporządzenia nr 883/2004). W opracowaniu poruszono także problematykę wydawania zaświadczeń A1 i ich weryfikacji w kontekście skutków, jakie te zdarzenia wywołują w dziedzinie podlegania ubezpieczeniom społecznym.

EN

The issue of social insurance in the subject literature usually analyzes national problems. However, the secondary legislation of the European Union concerning the coordination of social security systems in the EU plays a very important role. They set out the scope of the national social security legislation, thus establishing meta-rules of the social insurance coverage. The aim of this paper is to present the nodal issues related to social insurance issues arising from the application of regulations on the coordination of social security systems within the European Union. This applies in particular to social insurance coverage in the posting of workers as seen under article 12 of Regulation No 883/2004 and in the context of the simultaneous pursuit of employment or self-employment in more than one Member State (article 13 of Regulation No 883/2004). The study also discusses the matter of issuing A1 certifi cates and their verification in the context of their impact on social insurance coverage.

18

The relationship between social security law and labour law

61%

Štangová V.

The Lawyer Quarterly

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2017

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vol. 7

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issue 4

255-268

EN

This paper deals with the relationship between social security law, a branch of public law that bears many features of private law, and labour law, a branch of private law that bears features of public law. There is countless feedback between the two branches. The paper focuses particularly on the issue of important personal obstacles to work on the part of an employee, in the regulation of which the two branches are closely interconnected in terms of subject-matter. While labour law regulates an employee’s right to be provided time off from work by an employer when these obstacles to work arise, social security law regulates the right to material welfare of an employee. The relationship between the branches is examined in the context of a brief analysis of the main issues of social security law and labour law. When examining the relationship between private and public law, we will arrive at the conclusion that the dualism between private and public law is increasingly more relativized.

19

Kontrowersje wokół wykonywania pracy na rzecz własnego pracodawcy w rozumieniu art. 8 ust. 2a ustawy o systemie ubezpieczeń społecznych a zgodność tego przepisu z Konstytucją RP

61%

Zieliński M. J.

Przegląd Prawa i Administracji

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2018

|

vol. 113

169-185

EN

The article discusses controversies over interpretation of the phrase “performing work for the benefi t of one’s own employer” within the meaning of Article 8 section 2a of the Social Insurance System Act. The author criticizes interpretation of this phrase based solely on abstract theses formulated in individual judicial decisions, especially the ones of the Supreme Court. When detached from facts on which they were based, they can lead to unreasonable interpretation of the provision in question. The phrase “for the benefi t of one’s own employer”, should be construed through the prism of a relation that takes place in a typical employment relationship. In the three-subject configuration, when services are provided to the employer and the role of the third party is reduced to placement of workers (which makes them similar, in terms of scope of their business, to temporary work agencies), this results in recognition that under service contracts concluded with those workers work is provided for their employer. It is quite diff erent for the situation where the third party is obliged to provide employer with a particular product, which is produced in the course of their business. Then, the key factor should rely on establishing whether the party in question bears organizational, technical and production risks related to manufactured products. Furthermore, considerations contained herein lead to the conclusion that the normative content of Article 8 section 2a of the Social Security Act settled in the Supreme Court’s case-law is incompatible with the principle of citizens’ trust in the state and its law. Article 8 section 2a of the Social Security Act itself, at least when it comes to performing work for one’s own employer within a civil-law contract concluded with a third party, is incompatible with Articles 217 and 64 section 3 of the Constitution of the Republic of Poland. Thus, opinions on how the law should stand were made herein.

20

Social Insurance for Religious and Clergy in Polish Legislation

61%

Sierocka I.

Rocznik Teologii Katolickiej

|

2018

|

vol. 17

|

issue 2

EN

This article considers issues pertaining to social insurance for clergy and religious in Poland. More specifically, this article discusses regulations concerning when clergy and religious must enroll in mandatory and/or voluntary retirement, disability, and accident insurance as well as the consequences of not paying the premium when and in the amount it is due. This study also presents the consequences of having more than one insurance title. In practice, these issues raise the most doubts.

PL

Przedmiotem rozważań są kwestie dotyczące podlegania ubezpieczeniom społecznym przez osoby duchowne. Omówiono sytuacje, w których duchowni są objęci tymi ubezpieczeniami w sposób obowiązkowy. Dotyczy to ubezpieczeń emerytalnego, rentowych oraz wypadkowego. Analizie poddano także przepisy regulujące dobrowolne ubezpieczenie chorobowe, zwracając w szczególności uwagę na konsekwencje wiążące się z nieopłaceniem należnej składki. W opracowaniu przedstawiono także konsekwencje wynikające ze zbiegu tytułów ubezpieczeniowych. W praktyce kwestie te budzą najwięcej wątpliwości.

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Projekt stanowiska Sejmu w sprawie o sygn. akt P 44/15

Zbieg tytułów w ubezpieczeniach emerytalnym i rentowych. Między ochroną a elastycznością

Housing Wealth and Asset-based Welfare as Risk

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

Ocena poselskiego projektu nowelizacji ustawy o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych

Obciążenia dochodów podatkiem dochodowym i składkami na ubezpieczenia społeczne i zdrowotne – w kierunku jednej daniny czy pozostawienia obecnego modelu

Glosa do Uchwały składu siedmiu sędziów Sądu Najwyższego z dnia 11 grudnia 2019 r., sygn. akt III UZP 7/19

Rola Zakładu Ubezpieczeń Społecznych w kształtowaniu postaw wobec idei ubezpieczenia społecznego

Konstytucyjne podstawy prawa ubezpieczeń społecznych

Związki prawa ubezpieczeń społecznych z prawem pracy

Prawo ubezpieczeń społecznych a prawo ubezpieczeń gospodarczych (osobowych)

Przedmiot prawa ubezpieczeń społecznych

Ubezpieczenie społeczne twórców i artystów — wybrane zagadnienia

Retirement privileges of civil servants in the Second Polish Republic

Optymalizacja kosztów zatrudnienia na przykładzie wybranych niepracowniczych tytułów ubezpieczenia społecznego

WYBRANE PRAWNE PROBLEMY ZABEZPIECZENIA SPOŁECZNEGO FUNKCJONARIUSZY AGENCJI BEZPIECZEŃSTWA WEWNĘTRZNEGO

Wybrane problemy interpretacyjne w zakresie podlegania ustawodawstwu właściwemu na podstawie unijnych przepisów o koordynacji systemów zabezpieczenia społecznego