Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State
Determination of the legislation applicable to the payment of social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State depends on the correct qualification of the given type of an activity. It can be classified eithe...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2017-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.001 |
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| _version_ | 1850089316044242944 |
|---|---|
| author | Dorota Dzienisiuk |
| author_facet | Dorota Dzienisiuk |
| author_sort | Dorota Dzienisiuk |
| collection | DOAJ |
| description | Determination of the legislation applicable to the payment of social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State depends on the correct qualification of the given type of an activity. It can be classified either as an activity of an employed person or as an activity of a self-employed person, taking into consideration Polish rules on overlapping of social insurance titles and the directive to treat all their incomes as if they were received in the Member State concerned. |
| format | Article |
| id | doaj-art-e0806109b2ed47b8af91a9cf73f804fe |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2017-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-e0806109b2ed47b8af91a9cf73f804fe2025-08-20T02:42:48ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862017-03-015192510.12775/PBPS.2017.001Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member StateDorota Dzienisiuk0University of Warsaw, PolandDetermination of the legislation applicable to the payment of social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State depends on the correct qualification of the given type of an activity. It can be classified either as an activity of an employed person or as an activity of a self-employed person, taking into consideration Polish rules on overlapping of social insurance titles and the directive to treat all their incomes as if they were received in the Member State concerned.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.001activity as an employed personcivil law contractscontributions |
| spellingShingle | Dorota Dzienisiuk Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State Prawo Budżetowe Państwa i Samorządu activity as an employed person civil law contracts contributions |
| title | Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State |
| title_full | Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State |
| title_fullStr | Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State |
| title_full_unstemmed | Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State |
| title_short | Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State |
| title_sort | social insurance contributions for the persons employed in poland and working on the basis of civil law contracts in another eu member state |
| topic | activity as an employed person civil law contracts contributions |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.001 |
| work_keys_str_mv | AT dorotadzienisiuk socialinsurancecontributionsforthepersonsemployedinpolandandworkingonthebasisofcivillawcontractsinanothereumemberstate |