(in Polish) Składki na ubezpieczenie społeczne i zdrowotne 2200-5PO-31

The lecture (and classes) shall focus on legal aspects of contributions. It is based on legal analysis, the current academic literature on the subject as well as the case-law of Polish courts and the Court of Justice of the EU.
The aim of the lecture is to make students familiar with the following:
1. The ILO Conventions in the area of social security contributions
2. Social security scheme in Poland – legal analysis (the notion of risk, insurance coverage, personal scope, material scope). The rules of social security coverage.
3. The organization and financing, the determination of the contribution (the amount, the basis for calculation, rules for calculation)
4. The conditions for the calculation and payment of contributions. The controlling procedures for social security tasks. Legal accountability for breaching the rules of social security law from 13 X 1998
5. Organization, financing and exemptions from contributions in the social security schemes of the EU Member States.
6. The analysis of the EU regulations in the area of social security coverage for persons exercising their right to freedom of movement. The rules for contribution obligations for persons exercising their right to freedom of movement. The obligations imposed on the payers of contributions. Current and updated case-law of the Court of Justice of the European Union in this field.