Postępowanie w sprawie ustalenia właściwego płatnika składek na ubezpieczenia społeczne
Procedure for determining the appropriate payer of social security contributions

Author(s): Joanna Ceglarska-Jóźwiak
Subject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: social insurance; employee outsourcing; contribution payer
Summary/Abstract: The study discusses the most important issues regarding the determination of the appropriate payer of social insurance contributions. The payer, as a co-contractor of social insurance, performs a number of important tasks related to both the collection of contributions and the implementation of the right to insurance benefits. For this reason, it is important that the entity acting as the payer is correctly identified. In case of doubts, the Social Insurance Institution carries out proceedings to determine the appropriate payer taking into account the factual findings.

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