Zbieg tytułów w ubezpieczeniach emerytalnym i rentowych. Między ochroną a elastycznością
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Marcin Krajewski Studia BAS 4 2022.pdf (335.82 KB)
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2022-12
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Biuro Analiz Sejmowych
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Abstract
The article presents the rules of overlapping of titles in pension and disability insurances in Poland. The Act on the social insurance system unified the rules for being subject to social insurance. The system was based on two pillars, providing the insured with at least a minimum level of benefits and flexible rules for being subject to social insurances. Numerous amendments to the regulations introduced after 1999 made this system complex and susceptible to optimisation. The author suggests that the rules of being subject to pension and disability insurance should be simplified. He proposes to divide the insured into four categories: employed, self-employed, insured persons whose contributions are financed from the state budget and persons subject to voluntary pension and disability social insurances.
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Krajewski, M. (2022). Zbieg tytułów w ubezpieczeniach emerytalnym i rentowych. Między ochroną a elastycznością. Studia BAS, 4(72), 7-23. https://doi.org/10.31268/StudiaBAS.2022.25