scholarly journals Do the Social Insurance Contributions Payable in Poland Constitute a Tax?

2019 ◽  
pp. 595-604
Author(s):  
Jacek Wantoch-Rekowski
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Social Security Contributions ◽  
Economic Level ◽  
The Social

Among the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. On the economic level, contributions are even referred to as an “exceptional tax”. The aim of the study is to determine – on the legal level – whether it is reasonable to consider the contributions payable in Poland a tax.

scholarly journals The Scope of Protection and Financing of Social Risk in Poland on the Example of the Social Security Administration

2019 ◽  
Vol 1 (1) ◽  
pp. 835-842
Author(s):  
Roman Garbiec
Keyword(s):  
Social Security ◽  
Social Life ◽  
Social Insurance ◽  
Social Risk ◽  
Social Security Administration ◽  
Social Insurance System ◽  
Radical Reform ◽  
Social Risks ◽  
The Social ◽  
Scope Of Protection

AbstractSocial risks are an unusual type of risks occurring in insurance. Their specific feature is the implementation of risk in the sphere of social life of a person with special regard to the work environment. Social risks are an element of research in economics and law and in social policy. The author of the paper shows that the structure of the Polish social insurance system is not optimal and requires radical reform. This paper contains, among others, characteristics of the scope of protection of social risks identified in Poland by Social Security Administration and the basis for financing benefits from this system. The summary of the paper presents opinions on improving the financial efficiency of this system.

scholarly journals Institutional Design and Incentives for Migrant Workers to Participate in Social Insurance in China: Evidence from a Policy Experiment in Chengdu City

2021 ◽  
Author(s):  
Yihao Tian ◽  
Yuxiao Chen ◽  
Mei Zhou ◽  
Shaoyang Zhao
Keyword(s):  
Social Security ◽  
Migrant Workers ◽  
Security Policy ◽  
Social Insurance ◽  
Participation Rate ◽  
National Bureau ◽  
Social Insurance System ◽  
Insurance System ◽  
The Social ◽  
Social Security Policy

Abstract Background: Rural-to-urban migration has increased rapidly in China since the early 1980s, with the number of migrants reaching 376 million in 2020 (National Bureau of Statistics [NBS], 2020). Despite this sharp trend and the significant contributions that the migrants have made to urban development, migrant workers have had very limited access to the social insurance that the majority of urban workers have enjoyed. Methods: Based on the background of the social insurance system adjustment in Chengdu in 2011, we establish a difference-in-differences (DID) model to empirically test the impacts of change in social insurance policy contribution rates on migrant workers' social insurance participation rates, using the China Migrants Dynamic Survey (CMDS) data from 2009-2016.Results: The social insurance participation rate of migrant workers was significantly reduced after they are incorporated into the urban worker insurance system. Meanwhile, there is no significant change in the wages of migrant workers, but the working hours became longer and the consumption level turned lower. That is to say, simply changing the social insurance model of migrant workers from "comprehensive social insurance" to "urban employee insurance" reduces the incentives for migrant workers to participate in the insurance and harm the overall welfares of migrant workers.Conclusion: The design of the social security policy is an important reason for lower participation rate of migrants. Therefore, it is necessary to solve the problem of insufficient incentives through targeted social security policies. Specifically, the first is to formulate a social security policy contribution rate suitable for the migrants. The second is to establish a comprehensive social security policy and gradually integrate the social security system.

scholarly journals Fundamentos constitucionais da proteção social: continuidades e ruturas

2016 ◽  
Author(s):  
Ana Rita Ferreira ◽  
Daniel Carolo ◽  
Mariana Trigo Pereira ◽  
Pedro Adão e Silva
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Social Protection ◽  
Political Action ◽  
The Political ◽  
Constitutional Court ◽  
Universal Principles ◽  
The Social ◽  
Political Choices ◽  
The Right

This article discusses the ways in which the Constitution of the Portuguese Republic has embodied to the political choices made during the process of creating and defining a democratic welfare state and how the various constitutional principles are reflected in the architecture of the system and have gradually changed over the years. The authors argue that when Portugal transitioned to democracy, unlike other areas of the country’s social policies the social security system retained some of its earlier organising principles. Having said this, this resilience on the part of the Portuguese system’s Bismarckian template has not prevented social protection from expanding here in accordance with universal principles, and has given successive governments manoeuvring room in which to define programmatically distinct policies and implement differentiated reformist strategies. The paper concludes by arguing that while the Constitution has not placed an insurmountable limit on governments’ political action, it has served as a point of veto, namely by means of the way in which the Constitutional Court has defended the right to social protection, be it in the form of social insurance, be it in the imposition of certain social minima.

scholarly journals Institutional Design and Incentives for Migrant Workers to Participate in Social Insurance in China: Evidence From a Policy Experiment in Chengdu City

2021 ◽  
Vol 9 ◽  
Author(s):  
Yihao Tian ◽  
Yuxiao Chen ◽  
Mei Zhou ◽  
Shaoyang Zhao
Keyword(s):  
Social Security ◽  
Migrant Workers ◽  
Security Policy ◽  
Social Insurance ◽  
Institutional Design ◽  
Participation Rate ◽  
Social Insurance System ◽  
Insurance System ◽  
The Social ◽  
Social Security Policy

Rural-to-urban migration has increased rapidly in China since the early 1980s, with the number of migrants has reached 376 million by 2020. Despite this sharp trend and the significant contributions that migrants have made to urban development, the migrant workers have had very limited access to the social insurance that the majority of urban workers enjoy. Against the background of the social insurance system adjustment in Chengdu in 2011, this study uses a difference-in-differences (DID) model to empirically test the impacts of changes in the social insurance policy contribution rates on the social insurance participation rates of migrant workers, using the China Migrants Dynamic Survey (CMDS) data for 2009–2016. We find that the social insurance participation rate of migrant workers was significantly reduced after they were incorporated into the urban worker insurance system. There was no significant change in the wages of migrant workers, but the working hours were increased and their consumption level decreased. In other words, simply changing the social insurance model of migrant workers from “comprehensive social insurance” to “urban employee insurance” reduces the incentives for migrant workers to participate in insurance and harms the overall welfare of migrant workers. Our study indicates that the design of the social security policy is an important reason for the lower participation rate of migrants. It is necessary to solve the problem of insufficient incentives through the targeted social security policies; primarily, the formulation of a social security policy contribution rate suitable for the migrants, and the establishment of a comprehensive social security policy and the gradual integration of the social security system.

The Social Security Program of the United States

1936 ◽  
Vol 30 (3) ◽  
pp. 455-493 ◽  
Author(s):  
Joseph P. Harris
Keyword(s):  
Social Security ◽  
Old Age ◽  
Social Insurance ◽  
The United States ◽  
Economic Security ◽  
Social Security Program ◽  
Unemployment Compensation ◽  
The Social ◽  
Old Age Assistance ◽  
State Unemployment

The Federal Social Security Act, which may be regarded as the central core of the social security program, is an omnibus act, containing the following features: (1) a national, compulsory oldage insurance plan, covering all employees except certain exempted groups; (2) two measures designed to stimulate the states to enact state unemployment compensation laws, namely, (a) a uniform nation-wide tax upon employers, against which a credit is allowable for contributions made to approved state unemployment compensation plans, and (b) subsidies to the states to cover the administrative costs of unemployment compensation; and (3) grants-in-aid to the states for old-age assistance, pensions for the blind, aid to dependent children, child welfare, maternal and child health, vocational rehabilitation, and public health activities. It is estimated that each of the two forms of social insurance will apply to about 25,000,000 wage-earners, and, when the maximum rates become effective in 1949, will involve annual contributions of nearly $3,000,000,000. This amount is approximately equal to the normal annual expenditure of the federal government prior to 1930. In addition, the grants-in-aid to the states were estimated by the actuaries of the President's Committee on Economic Security to reach a total of a half-billion dollars annually within a few years.History of the Federal ActWhen, in a message to Congress on June 8, 1934, the President indicated that he would submit a program of social insurance for consideration at the following session, the Wagner-Lewis unemployment insurance bill and the Dill-Connery old-age assistance bill were pending. Shortly afterwards, the President, by executive order, created the Committee on Economic Security, consisting of the Secretaries of Labor (chairman), Treasury, and Agriculture, the Attorney-General, and the Federal Emergency Relief Administrator. This committee appointed Professor Edwin E. Witte, of the University of Wisconsin, as executive director, and proceeded to build up a staff of actuaries and experts to study the whole problem of economic insecurity, and to prepare recommendations.

A New Deal for the Alien

2012 ◽  
Author(s):  
Cybelle Fox
Keyword(s):  
Social Security ◽  
Old Age ◽  
Social Insurance ◽  
Assistance Programs ◽  
Aid To Dependent Children ◽  
The Social ◽  
Disparate Treatment ◽  
Old Age Assistance ◽  
Social Security Act ◽  
European Immigrants

This chapter focuses on the Social Security Act and the disparate treatment of blacks, Mexicans, and European immigrants in the administration of Social Security, Unemployment Insurance, Aid to Dependent Children, and Old Age Assistance. Though framed as legislation that would help the “average citizen,” scholars have shown that the Social Security Act in fact excluded the vast majority of blacks from the most generous social insurance programs, relegating them to meager, decentralized, and demeaning means-tested programs. European immigrants, by contrast, benefited from many of the provisions of the Social Security Act, and in at least some respects, they benefited more than even native-born whites. The net result of these policies was that blacks were disproportionately shunted into categorical assistance programs with low benefit levels, European immigrants were disproportionately covered under social insurance regardless of citizenship, and Mexicans were often shut out altogether.

scholarly journals Legal Issues in The Implementation of National Social Security System on Labour in Indonesia

2018 ◽  
Vol 54 ◽  
pp. 03019
Author(s):  
Tedi Sudrajat ◽  
Siti Kunarti ◽  
Abdul Aziz Nasihuddin
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Health And Safety ◽  
Legal Protection ◽  
Social Security System ◽  
Security System ◽  
Safety Assurance ◽  
The Social ◽  
The Government ◽  
Social Security Benefits

The Social Security System in Indonesia has been regulated by the government, and the program is managed by an agency called Social Insurance Administration Organization (BPJS). Associated with the existence of social security functions for workers, its practice presents a gap between what is expected and what is regulated. For this reason, it is therefore necessary to examine, firstly, what kind of legal protection of workers is covered by this national social security system managed in BPJS program and, secondly, what constraints are encountered in its implementation. This research is Juridical Normative one, with normative qualitative data analysis. The research finds that the social security is correlated not only with the welfare of employees who are assessed by the level of wages provided by the organization, rather it is also correlated with other factors in the form of health and safety assurance. In the broader context, social welfare is measured not only when the person is at work and gets social security benefits, rather the measure of his welfare is also applicable when the worker is not working and/or when they retire. On the basis of these, the social security program is an integral aspect of social security to which the government should give a legal protection.

scholarly journals Directions For Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal

2021 ◽  
pp. 75-109
Author(s):  
Jakub Karnowski ◽  
Andrzej Rzońca
Keyword(s):  
Economic Growth ◽  
Social Security ◽  
National Health ◽  
Local Governments ◽  
Social Insurance ◽  
Review Of The Literature ◽  
Tax System ◽  
Social Security Contributions ◽  
Health Fund ◽  
Different Types

The paper aims to present directions for the growth‑enhancing reconstruction of the tax system in Poland. It presents a diagnosis of the main strengths and weaknesses of that system. Based on this diagnosis and a review of the literature, the authors propose a package of recommendations whose introduction would be conducive to economic growth. The recommendations include: shifting the burden of taxation from income, in particular low labour income, to consumption; exempting low earners from a part of social security contributions; the introduction of the possibility for local governments to increase the PIT‑free allowance above the centrally set base amount; the unification of the basis for the PIT, National Health Fund and Social Insurance Institution contributions; the elimination of differences in contributions for different types of contracts on the basis of which work is performed; the extension of one‑off amortisation to all machine investments; and the elimination of sectoral taxes.

scholarly journals E-Government as a Major Factor in the Development of Social Insurance Funds in Ukraine

2020 ◽  
Vol 9 (512) ◽  
pp. 198-204
Author(s):  
D. P. Feklistova ◽  
◽  
D. M. Zagorska ◽  
Keyword(s):  
Social Security ◽  
Social Insurance ◽  
Pension Fund ◽  
Insurance Fund ◽  
Social Insurance System ◽  
Social Security Fund ◽  
Social Insurance Fund ◽  
The Social ◽  
Security Fund ◽  
Security Funds

Social insurance as a system of guaranteeing material support in case of occurrence of insured cases undergoes the process of reforming, the State uses a variety of methods of influence, including achievements of scientific-technological progress. Social security funds were created to provide citizens with a full range of services that provide a decent life. The article is aimed at analyzing the opportunities of social security funds to provide electronic services. The latest changes in the reform of the social insurance system of Ukraine are illuminated. The functions performed by these establishments are considered in order to understand their essence. The concept of «e-government» is described and it is defined that its application influences the improvement of effectiveness of the government policy. The analysis of services of the Pension fund of Ukraine, the Social insurance fund and the Social insurance fund in case of unemployment was carried out. The largest number of electronic services is now provided by the Pension fund of Ukraine, which successfully implements e-government. The Social security fund does not yet provide the opportunity to receive services remotely. The Social security fund in case of unemployment in the aspect of e-government focuses on the employment services of citizens. Recommendations for further development of the social insurance system using electronic services are provided.

scholarly journals International Constructions of Social Security and Public Health: Policy Intersections 1920–1970

Gesnerus ◽  
2017 ◽  
Vol 74 (2) ◽  
pp. 205-215
Author(s):  
James A. Gillespie
Keyword(s):  
Health Policy ◽  
Health Insurance ◽  
Social Security ◽  
National Health Insurance ◽  
National Health ◽  
Social Insurance ◽  
Early Years ◽  
Health Security ◽  
Global Health Policy ◽  
The Social

The problems of national health insurance played a prominent, but shifting role in the formation of global health policy. This paper uses the work of Geneva based organizations from the end of the First World War to the 1970s to explore the crossing points between health policy and social security. From its formation the League of Nations Health Organisation had an uneasy dialogue with the social insurance and security approaches adopted by the International Labour Organization and the International Social Security Association. When the social insurance concerns of the interwar year broadened into ‘social security’, largely led by the ILO, this debate spilled over into conflicts over the leadership of global social policy and carried over into the early years of WHO. Conflicts centred on the difficult relationship between national health insurance and the other elements of what became the welfare state. The paper identifies the difficulties of constructing a global policy space for action on health security.

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