Podstawa wymiaru składek na ubezpieczenia społeczne pracowników oraz osób prowadzących pozarolniczą działalność gospodarczą i jej kwestionowanie przez ZUS

• Authors: Piotr Kapusta

Title variants

EN

The basis for calculating social security contributions of workers and persons running economic activity outside agriculture and their being called into question by the social insurance institution

• Languages of publication: PL

Abstracts

PL

The legislator adopts various methods to determine the amount of the basis for calculating social security contributions. In the case of employees, it assumes that it is income from employment. In relation to persons conducting non-agricultural business activity, the legislator established the possibility of declaring the amount constituting the basis for calculating social contributions dimension, but it cannot be lower than 60% and not higher than 250% of the projected average monthly salary. ZUS (Social Insurance Institution) has the competence to determine the amount of contributions and their collection. However, in view of the techniques adopted for determining the basis, the pension authority’s competence in checking the amount of the contribution base is different according to the category of the insured.

Keywords

PL

social security of employees; social security of entrepreneurs; basis for the contribution dimension; declared amount as the basis for contribution dimensions; fair salary

EN

social security of employees; social security of entrepreneurs; basis for the contribution dimension; declared amount as the basis for contribution dimensions; fair salary

• Publisher: Uniwersytet Opolski
• Journal: Opolskie Studia Administracyjno-Prawne
• Year: 2018
• Volume: 16
• Issue: 1 (2)
• Pages: 143-157

Dates

published

2019-05-31

Contributors

author

Piotr Kapusta

Identifiers

DOI

10.25167/osap.1135