The term of “an employee” in the Act on the social security system – Part One Cover Image

Pojęcie „pracownik” w ustawie o systemie ubezpieczeń społecznych. Część I
The term of “an employee” in the Act on the social security system – Part One

Author(s): Katarzyna Roszewska
Subject(s): Civil Law
Published by: Krajowa Izba Radców Prawnych
Keywords: the term of “an employee”; employee capabilities; citizenship

Summary/Abstract: The term of “an employee” in the Act of October 13, 1998 on the social security system (Journal of Laws of 2019, item 300; hereinafter referred to as the System Act) is one of the concepts with a highly practical value in social security cases. Doctrine and judicature consider its interpretation both in theoretical and legal context, as well as in particular cases. In relation to the term of “an employee”, there are issues such as the distinction between legal relationships by social security authorities in cases where “fictitious” employment contracts are entered into for the purpose of obtaining protection or benefits, the recognition as employees of persons other than the employee and the identification of the payer of contributions when carrying out work under a civil-law contract for the benefit of an employer or the meaning of “being in an active employment relationship”. Due to the fact that the social security authorities are competent to examine the basis of validity of receivables and individual elements of the contract constituting the basis for social security protection, it is of essential importance to understand the term of “an employee” in the context of the social security law. This part of the study addresses the scope of regulation of the term of “an employee”, the principles of creating legal definitions, the impact of employee capabilities and citizenship on the status of a person in the social security system. The next part covers specific issues regarding the understanding of these concepts for the purposes of social insurance. (Part Two)

  • Issue Year: 2020
  • Issue No: 1
  • Page Range: 9-28
  • Page Count: 20
  • Language: Polish
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