Object's details: 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

Provider:Platforma Czasopism Uniwersytetu Opolskiego

Description

Title:
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
Creator:
Kapusta, Piotr
Description:
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.
Object availability:
free access
Date:
2019.05.31
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion;
Recenzowany artykuł
Language:
Polish;
pol
Source:
The Opole Studies in Administration and Law; Vol. 16 No. 1 (2) (2018); 143-157;
Opolskie Studia Administracyjno-Prawne; Tom 16 Nr 1 (2) (2018); 143-157;
2658-1922;
1731-8297
Format:
application/pdf
Publisher:
Wydawnictwo Uniwersytetu Opolskiego
Relation: https://czasopisma.uni.opole.pl/index.php/osap/article/view/1135/863
Subject:
social security of employees;
social security of entrepreneurs;
basis for the contribution dimension;
declared amount as the basis for contribution dimensions;
fair salary
Identifier: https://czasopisma.uni.opole.pl/index.php/osap/article/view/1135
Data provider:
Platforma Czasopism Uniwersytetu Opolskiego

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