Optymalizacja kosztów zatrudnienia na przykładzie wybranych niepracowniczych tytułów ubezpieczenia społecznego
Journal Title: Studia BAS - Year 2019, Vol 58, Issue 2
Abstract
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.
Authors and Affiliations
Marcin Krajewski
Keywords
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- EP ID EP630002
- DOI 10.31268/StudiaBAS.2019.14
- Views 78
- Downloads 0
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