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Payer in the social security system.

General data

Course ID: 2200-4K008
Erasmus code / ISCED: 10.0 Kod klasyfikacyjny przedmiotu składa się z trzech do pięciu cyfr, przy czym trzy pierwsze oznaczają klasyfikację dziedziny wg. Listy kodów dziedzin obowiązującej w programie Socrates/Erasmus, czwarta (dotąd na ogół 0) – ewentualne uszczegółowienie informacji o dyscyplinie, piąta – stopień zaawansowania przedmiotu ustalony na podstawie roku studiów, dla którego przedmiot jest przeznaczony. / (0421) Law The ISCED (International Standard Classification of Education) code has been designed by UNESCO.
Course title: Payer in the social security system.
Name in Polish: Płatnik w systemie ubezpieczenia społecznego
Organizational unit: Faculty of Law and Administration
Course groups: (in Polish) Przedmioty kierunkowe dla studiów administracyjnych II stopnia (nowy program)
ECTS credit allocation (and other scores): 4.00 Basic information on ECTS credits allocation principles:
  • the annual hourly workload of the student’s work required to achieve the expected learning outcomes for a given stage is 1500-1800h, corresponding to 60 ECTS;
  • the student’s weekly hourly workload is 45 h;
  • 1 ECTS point corresponds to 25-30 hours of student work needed to achieve the assumed learning outcomes;
  • weekly student workload necessary to achieve the assumed learning outcomes allows to obtain 1.5 ECTS;
  • work required to pass the course, which has been assigned 3 ECTS, constitutes 10% of the semester student load.
Language: Polish
Prerequisites (description):

The rules regarding the payment of social security contributions are related to many theoretical and practical problems. Legal provisions and the system of the contributions leavy tends to be complicated and not transparent. The duty to calculate and to pay the contributions is imposed on the employers and failure to fulfill such duties is severely penalised.

The aim of the course is:

- to present various kinds of contributions and their concept and context;

- to acquire skills necessary to apply adequate rules

- to inform about rights and obligations of the payers towards the insured persons and the Social Security Institution.

That is why the knowledge on administrative law, labour and civil law is helpful.

Mode:

Classroom

Short description:

The knowledge regarding the social security contributions payment is useful to the emplees and employers in everyday life and work. The aim of the course is to present the status of the social security contributions payer, while taking into consideration practical aspects of the existing variety of contributions and method of calculating the remuneration. Apart from the obligations related to the contributions payment, the consequences of non paying the contribution and special solutions applied as a result of a payer's application are discussed.

Full description:

The course aims to present fundamental rules resulting from a detailed legal regulation. Any mistake in applying this regulation leads to significant consequences which can be avoided by using the possibilities provided for by the legislator. The course shall contain:

1. The contributions payer as a subject of the social security system.

2. Reporting.

3. Payment of contributions, calculating and financing of various contributions kinds.

4. Health insurance and other contributions.

5. Incorrect payment.

6. Supervision of the payers.

Bibliography:

The latest available edition of:

G. Uścińska, Prawo ubezpieczeń społecznych. Zasady, finansowanie, organizacja

Ustawa o systemie ubezpieczeń społecznych. Komentarz, red. B. Gudowska, J. Strusińska-Żukowska

Ustawa o systemie ubezpieczeń społecznych. Komentarz, red. J. Wantoch-Rekowski

and the reading matter indicated on a current basis.

Learning outcomes:

After completing the course the student knows the rules of research regarding the legal acts dealing with the situation of the contributions payers and of verifying of available information in this matter.

The student is able to co-operate and work in groups, assuming various roles, in particular recognising rules on relations between

employers and employees relevant to contributions payment.

The student uses legal systems and selected norms and rules in order to solve a given task within the scope ofcontributions payment.

The student recognises trends of development of social security law in the field of benefits and contributions.

Assessment methods and assessment criteria:

An exam.

Practical placement:

-

Classes in period "Winter semester 2023/24" (past)

Time span: 2023-10-01 - 2024-01-28
Selected timetable range:
Navigate to timetable
Type of class:
Lecture, 21 hours more information
Coordinators: Dorota Dzienisiuk
Group instructors: Dorota Dzienisiuk
Students list: (inaccessible to you)
Examination: Examination
Course descriptions are protected by copyright.
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Krakowskie Przedmieście 26/28
00-927 Warszawa
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