Specialisation Seminar - Taxes and social contributions in employment 2200-1F024

Income taxes and employment insurance contributions are closely related to each other and are also related to other areas of law. These connections are the result of a detailed, meticulous legal regulation of an interdisciplinary nature. For remitters (payers), taxpayers and insured persons, incorrect application of these diverse and complex provisions from various branches of law, but of a very practical importance, has very serious consequences. The numerous practical problems in this field may be avoided by acquiring the skills to apply and correctly interpret both tax and insurance regulations. The acquisition of these skills is the main aim of the course devoted to the following issues:
I. Taxes and social security contributions as public levies.
II. Types of employment and their importance for the appropriate tax and social security qualification.
III. Revenue from employment and deductible tax costs.
IV. Social and health insurance contributions.
V. Determination and payment of advance payments for personal income tax.
VI. Other employment public levies and burdens.
VII. Tax recognition of employment costs for the employer.
VIII. Annual tax return of employee.
IX. Tax administration and the Social Insurance Institution in relations between employees and employers.
The aim of the course is to present the issues of taxes and social and health insurance contributions, with particular emphasis on the practical aspects depending on the insurance title and the calculation of the remuneration paid to the employed depending on the shape of the remuneration structure.

Type of course

proseminars

Mode

Classroom

Prerequisites (description)

Other than remuneration costs of work are an important burden for enterprises. The system of public duties resulting from employment is unclear and very complicated. In applying the law it results in many theoretical and practical problems. We expect that after the course the participating students have operative knowledge of the system of public duties related to employment, and thus they become rare specialists, appreciated by the legal services market. The aim of the course is: - to present the kinds and structure of public duties based on employment remuneration; their reciprocal relations, sources of financing and purpose; - to learn characteristics of legal regulation in this field; - to acquire skills of applying appropriate methods of interpreting legal acts, and - to get in touch with practical aspects of activities of administration responsible for public duties, including presenting their organisation, competences and tasks, also in the course of the legislative process. That is why before the course, the Student should: - know the Polish constitutional frame of the system of public duties; - know the methods of interpreting legal acts and the forms of activity of public administration; - recognise employment forms used in practice and the reasons of their use resulting from the public duties.

Course coordinators

Dorota Dzienisiuk
Maria Supera-Markowska

Learning outcomes

The Student:
- knows the basic legal acts regarding public duties and activity of public administration supervising the public duties collecting;
- recognises the structure of remuneration as a basis for calculating various public duties;
- is able to match a public duty with an appropriate method of interpreting legal acts, case-law research and appeal means and procedures;
- has good knowledge of public funds related to funds financed on the basis of remuneration and their purpose, including possible advantages resulting from the correct payment of the duties;
- identifies and is able to interpret the point of view of the employer and the employee in structuring the amount and components of remuneration, as well as transition of public duties regulation regarding remuneration and arguments within political discussion; the student is also able to express one’s personal opinion and suggest new legislative measures;
- is able to interpret tax and social security law and to explain rights, obligations and threads to individual employers and employees and finally is able to indicate a correct proceeding in a given situation;
- understands methods and aims of the public administration activity regarding public duties.

Assessment criteria

A written assignement regarding a legal institution or solving a practical case as well as activity during classes.

Practical placement

Bibliography

1. "Podatki i składki z tytułu zatrudnienia" (Taxes and contributions in employment) , (ed.) D. Dzienisiuk, M. Supera-Markowska, Warszawa 2020

2. D. Dzienisiuk, M. Supera-Markowska, "Zatrudnienie - prawne aspekty podatków i składek", Warszawa 2023

3. Supplementary reading to be indicated during classes.

Additional information

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of 2200-1F024 in USOSweb