(in Polish) Składki na ubezpieczenie społeczne i zdrowotne

The subject covers legal solutions regulating the contributions for social security and health insurance in the Polish social security scheme. It covers also the EU regulations in this area and regulations in the EU Member States on obligatory contributions.

The lecture (and classes) shall focus on legal aspects of contributions. It is based on legal analysis, the current academic literature on the subject as well as the case-law of Polish courts and the Court of Justice of the EU.

The aim of the lecture is to make students familiar with the following:

1. The ILO Conventions in the area of social security contributions

2. Social security scheme in Poland – legal analysis (the notion of risk, insurance coverage, personal scope, material scope). The rules of social security coverage.

3. The organization and financing, the determination of the contribution (the amount, the basis for calculation, rules for calculation)

4. The conditions for the calculation and payment of contributions. The controlling procedures for social security tasks. Legal accountability for breaching the rules of social security law from 13 X 1998

5. Organization, financing and exemptions from contributions in the social security schemes of the EU Member States.

6. The analysis of the EU regulations in the area of social security coverage for persons exercising their right to freedom of movement. The rules for contribution obligations for persons exercising their right to freedom of movement. The obligations imposed on the payers of contributions. Current and updated case-law of the Court of Justice of the European Union in this field.

Basic Legal Acts:

The Act on Social Security Insurance (13 October 1998)

Regulation no. 888/2004 on the coordination of social security schemes (29 April 2004)

After the completion of the course the student possesses the essential and well-ordered knowledge concerning legal solutions regulating in Polish and the EU law the obligations pertaining to the payment of contributions.

The student is able to take part in evaluation of the functioning of social security scheme with reference to solutions adopted for social security contributions.

The student is able to analyze and evaluate the particular legal solutions in the area of the setting of obligations pertaining to contributions in Polish and the EU social security law. The student is able to indicate solutions adopted in the EU Member States.