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
Related Articles
- EP ID EP630002
- DOI 10.31268/StudiaBAS.2019.14
- Views 77
- Downloads 0
Polityka regionalna Unii Europejskiej
The paper looks at the regional policy (also referred as cohesion policy) of the EU. Its aim is to improve the economic well-being of regions in the EU and to remove economic and social disparities across the EU. The aut...
Osoba niepełnosprawna: bohater, podopieczny czy jeden z nas? Konstruowanie społecznych kategorii swojskości i obcości w wypowiedziach pracowników programów asystenckich
In the paper the authors deal with the issue of the perception of people with disabilities by people working as their assistants. They compare two assistance programs for people with disabilities – the program of the cit...
Europejska sieć bezpieczeństwa finansowego. Rozwiązania pokryzysowe
The author reviews the EU financial supervisory and regulatory architecture which was introduced in 2010 as a response to the global financial crisis. The aim of this paper is to discuss the gaps identified in the financ...
Prawa wyborcze osób niepełnosprawnych w świetle przepisów Konstytucji RP oraz Konwencji o prawach osób niepełnosprawnych – wybrane problemy
This Article provides an overview of the current problems concerning the political rights of persons with disabilities, i.e. the right to vote and be elected. The Convention on the Rights of Persons with Disabilities gua...
Rozwój polskiego prawa finansowego w świetle współczesnych koncepcji zarządzania publicznego
The article looks at the relations between the financial law in Poland and various public management theories. The author claims that institutional design of the Polish financial law seems to be rooted in administrative...