За глобите и осигурителните вноски
About fines and social security contributions
Author(s): Yaroslava Genova
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Labour and Social Security Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: fines; social security; contributions
Summary/Abstract: The article deals with the differences between the fines and the social security contributions which are normally clear in the theory of administrative and social security law and no confusion is possible. But the topic became interesting in the light of the amendment of the Labour code made in the beginning of 2012. It provided a special fine for the worker engaged without the mandatory written contract of labour. The new rule provided also that the amount of the fine paid by the worker would equal the contributions due for his social security coverage for three months and be transferred to the Budget of the State Pension Funds. But no relation with the social security rules were made by the legislator and the real contributions for the whole period of illegal work still stood dues. what were the juridical sense and the practical utility of such a measure and why a fine was provided for the purpose of financing the Social Security? Despite of the fact that the Constitutional Court later declared the amendment anti-constitutional, the discussion about the different nature of fines and social security contributions keeps its importance in order future strange and confounding legal decisions to be avoided.
- Page Range: 343-352
- Page Count: 10
- Publication Year: 2013
- Language: Bulgarian
- Content File-PDF