Legal Basis and Methodology for Determining Contribution Payer vs. External Employment
The study presents the results of research and analysis on the adequacy of the legal definition of the contribution payer to the actual and legal relations of so-called external employment, taking into account the axiological and praxeological pe...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Jagiellonian University
2025-06-01
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| Series: | Studia z Zakresu Prawa Pracy i Polityki Społecznej |
| Online Access: |
https://ejournals.eu/czasopismo/szppips/artykul/legal-basis-and-methodology-for-determining-contribution-payer-vs-external-employment
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| Summary: | The study presents the results of research and analysis on the adequacy of the legal definition of the contribution payer to the actual and legal relations of so-called external employment, taking into account the axiological and praxeological perspective. Among other things, it expresses the thesis that although the practice of the Social Insurance Institution (SII) and the courts in determining the contribution payer in the case of so-called external employment corresponds to the theoreticallegal assumptions of the institution of the contribution payer, it —to a large extent—does not find a dogmatic legal basis.
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| ISSN: | 1734-4867 2544-4654 |