OPIS
The publication attempts to provide a comprehensive analysis of social security contributions in Polish law. It covers contributions that operate based on the Act on the Social Insurance System, as well as those that operate based on other legal acts. The research was carried out primarily from a legal and financial point of view. However, the study does not disregard considerations related to other branches of law. The author has not limited himself only to the analysis of the applicable regulations; he has also referred to previous regulations and described the origins of the various types of contributions. The publication makes an extensive use of the extensive achievements of the doctrines of public finance law (including tax law) and labour law. The publication not only presents current legal solutions on social security contributions in Polish law, but it also formulates de lege ferenda conclusions.
SPIS TREŚCI
INTRODUCTION / 9
CHAPTER I
SOCIAL SECURITY – LITERATURE REVIEW
AND ANALYSIS OF THE CONSTITUTION
OF THE REPUBLIC OF POLAND / 13
1. Introduction / 13
2. The concept of social security in the light of doctrinal views / 13
3. Social security in the light of Article 67 of the Polish Constitution / 21
4. Forms of social security implementation / 29
5. Summary / 33
CHAPTER II
SOCIAL SECURITY / 35
1. Introduction / 35
2. Historical background / 35
3. The nature of social security / 39
4. The objectives and functions of social security / 43
5. Types of social insurance / 47
6. The Social Insurance Fund (FUS) as a special fund / 51
7. The Demographic Reserve Fund (FRD) / 55
8. Summary / 58
CHAPTER III
THE 1999 SOCIAL SECURITY REFORM / 60
1. Introduction / 60
2. Social security reforms: General approach / 61
3. The rationale for the need for the 1999 social security reform / 63
4. Assumptions of the reform / 66
5. The three-pillar system / 70
6. Pay-as-you-go vs. capital-based system / 77
7. Defined benefit vs. defined contribution schemes / 81
8. Initial capital / 83
10. Summary / 85
CHAPTER IV
GENERAL SOCIAL SECURITY CONTRIBUTIONS: GENERAL ISSUES . . . . . . . . . . 87
1. Introduction / 87
2. Contributions before 1999 / 87
3. Definition of contributions and their substance / 90
4. Features of contributions / 94
5. Contributions as public tributes / 97
6. Forecast of pension fund receipts and expenditure / 101
7. Summary / 104
CHAPTER V
STRUCTURAL ELEMENTS OF SOCIAL SECURITY CONTRIBUTIONS / 105
1. Introduction / 105
2. Entities / 106
3. Types of contributions / 108
4. E-contribution / 112
5. Contribution base / 115
6. Funding of contributions / 118
7. Deadlines for payment of contributions / 120
8. Facilitating the payment of contributions / 122
9. Interpretations of contributory legislation / 126
10. Summary / 129
CHAPTER VI
CONTRIBUTIONS TO OPEN PENSION FUNDS / 131
1. Introduction / 131
2. Open pension funds as the second pillar of pension insurance / 132
3. Criticism of open-ended pension funds / 134
4. Membership of the Open Pension Fund / 137
5. The amount of the second pillar contribution / 139
6. Nature of the second pillar contribution / 141
7. The activities of OFEs / 145
8. Sub-account and ‘pension slider’ / 146
9. Dismantling of open pension funds and practical elimination of contributions to open pension funds / 148
10. Review of the pension system / 154
11. Summary / 158
CHAPTER VII
BRIDGING PENSION CONTRIBUTIONS / 160
1. Introduction / 160
2. Proposals for bridging pensions in the views of the doctrine / 161
3. Subject matter of the Bridging Pensions Act / 163
4. Ratio legis of bridging pensions / 167
5. Contributions / 169
6. The Bridging Pension Fund / 173
7. Summary / 175
CHAPTER VIII
SOCIAL SECURITY CONTRIBUTIONS FOR FARMERS / 178
1. Introduction / 178
2. Historical outline of agricultural insurance / 179
3. General social security vs. agricultural insurance / 184
4. Justification for the existence of a separate agricultural insurance in the light of the views of academics / 189
5. Reform of farmers’ social security / 195
6. Contributions / 202
7. KRUS / 216
8. Financial management of the Agricultural Social Insurance Fund / 219
9. Contributions to agricultural special funds in figures / 224
10. Summary / 228
SUMMARY AND DE LEGE FERENDA CONCLUSION / 230
BIBLIOGRAPHY (BASIC LITERATURE) / 239
Prawo i administracja
Prawo i administracja
Prawo i administracja
Prawo i administracja
