Payer in the social security system. 2200-4K008S

The course aims to present fundamental rules resulting from a detailed legal regulation. Any mistake in applying this regulation leads to significant consequences which can be avoided by using the possibilities provided for by the legislator. The course shall contain:
1. The contributions payer as a subject of the social security system.
2. Reporting.
3. Payment of contributions, calculating and financing of various contributions kinds.
4. Health insurance and other contributions.
5. Incorrect payment.
6. Supervision of the payers.

Mode

Classroom

Prerequisites (description)

The rules regarding the payment of social security contributions are related to many theoretical and practical problems. Legal provisions and the system of the contributions leavy tends to be complicated and not transparent. The duty to calculate and to pay the contributions is imposed on the employers and failure to fulfill such duties is severely penalised. The aim of the course is: - to present various kinds of contributions and their concept and context; - to acquire skills necessary to apply adequate rules - to inform about rights and obligations of the payers towards the insured persons and the Social Security Institution. That is why the knowledge on administrative law, labour and civil law is helpful.

Course coordinators

Dorota Dzienisiuk

Learning outcomes

After completing the course the student knows the rules of research regarding the legal acts dealing with the situation of the contributions payers and of verifying of available information in this matter.
The student is able to co-operate and work in groups, assuming various roles, in particular recognising rules on relations between
employers and employees relevant to contributions payment.
The student uses legal systems and selected norms and rules in order to solve a given task within the scope ofcontributions payment.
The student recognises trends of development of social security law in the field of benefits and contributions.

Assessment criteria

An exam.

Practical placement

Bibliography

The latest available edition of:
G. Uścińska, Prawo ubezpieczeń społecznych. Zasady, finansowanie, organizacja
Ustawa o systemie ubezpieczeń społecznych. Komentarz, red. B. Gudowska, J. Strusińska-Żukowska
Ustawa o systemie ubezpieczeń społecznych. Komentarz, red. J. Wantoch-Rekowski
and the reading matter indicated on a current basis.

Additional information

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

Description of 2200-4K008S in USOSweb