Legal and financial perspective of social security contributions in Polish Law: Present and future

The publication attempts to provide a comprehensive analysis of social security contributions in Polish law. It covers contributions that operate based on the Act on the Social Insurance System, as well as those that operate based on other legal acts. The research was carried out primarily from a legal and financial point of view. However, the study does not disregard considerations related to other branches of law. The author has not limited himself only to the analysis of the applicable regulations; he has also referred to previous regulations and described the origins of the various types of contributions. The publication makes an extensive use of the extensive achievements of the doctrines of public finance law (including tax law) and labour law. The publication not only presents current legal solutions on social security contributions in Polish law, but it also formulates de lege ferenda conclusions.

Informacja dotycząca wprowadzenia produktu do obrotu:
Ten produkt został wprowadzony na rynek przed 13 grudnia 2024 r. zgodnie z obowiązującymi wówczas przepisami (Dyrektywą o ogólnym bezpieczeństwie produktów). W związku z tym może on być nadal sprzedawany bez konieczności dostosowania do nowych wymogów wynikających z Rozporządzenia o Ogólnym Bezpieczeństwie Produktów (GPSR). Produkt zachowuje pełną legalność w obrocie, a jego jakość i bezpieczeństwo pozostają zgodne z obowiązującymi wcześniej standardami.

Information regarding product placement on the market:
This product was placed on the market before December 13, 2024, in accordance with the applicable regulations at the time (the General Product Safety Directive). As a result, it can continue to be sold without needing to meet the new requirements introduced by the General Product Safety Regulation (GPSR). The product remains fully compliant with all previously valid legal standards, ensuring its continued quality and safety.