Economically Dependent Self-Employment – Is it Time io Single out a New Title to Social Security?

Authors

DOI:

https://doi.org/10.18778/0208-6069.101.17

Keywords:

title to social security, non-agricultural economic activity, self-employment, social security

Abstract

The foregoing study is an element of research conducted by the author as a part of the research project “In search of a legal model of self-employment in Poland. Comparative legal analysis.” In the article, the author analyses the legal position of the economically dependent self-employed people in Polish social security law. The main part of the considerations is the analysis of preferences granted to people conducting non-agricultural economic activity. The regulation in force in Spain is the author’s starting point for developing the concept of separating the economically dependent self-employed as an intermediate entity between those having a status of an employee and self-employed. In conclusion, the author presents the concept of introducing a separate title into the Act on the Social Insurance System – economically dependent self-employed.

Downloads

Download data is not yet available.

References

Antonów, Kamil. 2015. „Położenie socjalne osób pozostających w zatrudnieniu niepracowniczym.” In System Prawa Pracy. Vol. 7: Zatrudnienie niepracownicze. 712–721. Ed. by Krzysztof W. Baran. Warszawa: Wolters Kluwer.
Google Scholar

Barwaśny, Mateusz. 2019. „Prawo do wypoczynku osób pracujących na własny rachunek – uwagi de lege ferenda.” Acta Universitatis Lodziensis. Folia Iuridica 88: 97–109.
Google Scholar DOI: https://doi.org/10.18778/0208-6069.88.09

Cieślik, Jerzy. 2019. „Samozatrudnienie w Polsce na tle tendencji ogólnoświatowych: wyzwania w sferze wspierania przedsiębiorczości i zabezpieczenia emerytalnego przedsiębiorców.” Studia Biura Analiz Sejmowych 2: 9–28.
Google Scholar DOI: https://doi.org/10.31268/StudiaBAS.2019.10

Duraj, Tomasz. 2009. „Praca na własny rachunek a prawo pracy.” Praca i Zabezpieczenie Społeczne 11: 24–33.
Google Scholar

Dzienisiuk, Dorota. Maria Supera-Markowska. Eds. 2020. Podatki i składki z tytułu zatrudnienia. Warszawa: Wolters Kluwer.
Google Scholar

Krajewski, Marcin. 2021. „Optymalizacja podstawy pomiaru składki na ubezpieczenie społeczne osób prowadzących pozarolniczą działalność gospodarczą.” Acta Universitatis Lodziensis. Folia Iuridica 97: 279–295.
Google Scholar DOI: https://doi.org/10.18778/0208-6069.97.16

Polish Financial Supervision Authority (UKNF). Information about IKE as of December 31, 2021 (accessed: 15.05.2022).
Google Scholar

Polish Financial Supervision Authority (UKNF). Information about IKZE as of December 31, 2021 (accessed: 15.05.2022).
Google Scholar

Rubert, Cardona Belen. Jaime Cabeza Pereiro. 2021. “El gran pacto social que debería esperar.” LABOS Revista De Derecho Del Trabajo Y Protección Social 2(1): 124–136.
Google Scholar DOI: https://doi.org/10.20318/labos.2021.6050

Statistical Yearbook of the Republic of Poland (GUS). 2021.
Google Scholar

Szałamacha: „Zmiany w podatkach nie zlikwidują ulg np. na dzieci” [Changes in taxes will not eliminate reliefs for children], June 1, 2016. https://podatki.gazetaprawna.pl/artykuly/948303,szalamacha-zmiany-w-podatkach-ulgi.html (accessed: 15 March 2018).
Google Scholar

Tyc, Aneta. 2021. „Zbiorowe prawa pracownicze osób samozatrudnionych na przykładzie Hiszpanii: lekcja dla Polski?” Acta Universitatis Lodziensis. Folia Iuridica 95: 135–142.
Google Scholar DOI: https://doi.org/10.18778/0208-6069.95.12

Act of 26 June 1974, Labour Code, Journal of Laws of 2020, item 1320, as amended.
Google Scholar

Act of 13 October 1998 on the Social Insurance System, Journal of Laws of 2021, item 423, as amended.
Google Scholar

Act of 6 March 2018, Entrepreneurs’ Law, Journal of Laws of 2021, item 162, as amended.
Google Scholar

Announcement of the Minister of Family and Social Policy of 4 November 2021 on the amount of the limitation of the annual basis for calculating contributions to the pension and disability insurance in 2022 and the amount of the forecast average salary adopted to determine it (M.P. of 2021, item 1056).
Google Scholar

Announcement of the President of the Social Insurance Institution of 22 November 2021 on the amount of 250% of the forecast average salary, applied in the period from 1 January 2022 to 31 December 2022 when determining the basis for calculating contributions to sickness insurance of persons who are subject to sickness insurance voluntarily (M.P. of 2021, item 1083).
Google Scholar

Announcement of the President of the Central Statistical Office of 21 April 2022 on the average monthly salary in the enterprise sector in March 2022, https://stat.gov.pl/sygnalne/komunikaty-i-obwieszczenia/lista-komunikatow-i-obwieszczen/obwieszczenie-w-sprawie-przecietnego-miesiecznego-wynagrodzenia-w-sektorze-przedsiebiorstw-w-marcu-2022-roku,56,101.html (accessed: 15.05.2022).
Google Scholar

Regulation of the Council of Ministers of 14 September 2021 on the amount of the minimum wage for work and the amount of the minimum hourly rate in 2022 (Journal of Laws of 2021, item 1690).
Google Scholar

Decision of the Polish Supreme Court of 21 April 2010, II UZP 1/10, OSNP 2010, No. 21–22, item 267.
Google Scholar

Downloads

Published

2022-12-29

How to Cite

Krajewski, M. (2022). Economically Dependent Self-Employment – Is it Time io Single out a New Title to Social Security?. Acta Universitatis Lodziensis. Folia Iuridica, 101, 223–234. https://doi.org/10.18778/0208-6069.101.17

Funding data