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Title:

Dyferencjacja części płacy przeznaczanej na składki ubezpieczeń społecznych

Alternative title:

Differentiation of the part of wages allocated to social security contributions

Creator:

Pacud, Radosław

ORCID:

0000-0002-6573-0245

Subject and Keywords:

employment contracts ; behaviour of the parties of the contract ; avoidance of the contributions ; reaction of the state

Abstract:

The article is concerned with the legal conditions and economic effects of the behaviour of the addressees of the law which leads to the determination of different proportions of social contributions to the total employment wage. The conducted research points to the differences between the normative interest rates of social insurance contributions and the real part of wages set aside for social insurance contributions. The differentiation of the part of the wage earmarked for contributions is, on the one hand, the result of the implementation of legal norms and, on the other hand, the consequence of the decisions of the insured persons, which together should be the subject of legal assessment and the basis for choosing the optimal policy directions of social insurance law. The findings also have wider implications — the principle of differentiation in social security law has so far been only applied to the differentiation of the entitlement to benefits, but it should also be applied to the different contribution obligations.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Przybyłowicz, Ariel. Red.

Date issued:

2019

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

DOI:

10.19195/0137-1134.117.6

Source:

PAd P 101660 II

Language:

pol

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3944. Przegląd Prawa i Administracji, ISSN 0137-1134, 2019, 117, s. 61-78

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2019

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