Abstract
Purpose. The purpose of this article is to analyse changes in the legislation in the field of social insurance during 1991-2021, their causes and consequences, and identify some problems that need to be solved currently. Methods. The methodological basis of the article is the dialectical method of cognition of legal phenomena. The article also implies the usage of historical, comparative, formal-legal methods, methods of rational criticism and forecasting. Results. The article analyses the development of legislation in the field of social insurance (certain aspects of social insurance reform and the development of legislation in terms of determining the length of contribution period and calculating the insurance contribution necessary for obtaining social security of various types) during the years of independence of Ukraine (1991-2021). The prerequisites for legislative changes and consequences are emphasized. The critical assessment of the quality of legislation is also given, taking into account the large number of decisions of the Constitutional Court of Ukraine on declaring a number of provisions of the legislation to be unconstitutional, which indicates insufficient attention of the legislator to the non-violation of constitutional guarantees of social protection of people. Attention is drawn to innovations in legal regulation caused by the military operations in eastern Ukraine and the respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus. This article examines some legislative changes that attracted some significant public interest and concerned a considerable number of people. Conclusions. When declaring provisions unconstitutional, it is not always logical to continue the settlement of legal relations on a disputed issue, which leads to a vacuum in legal regulation. The presence of inconsistencies in regulatory legal acts indicates the need to analyse the current legislation and improve the quality of documents. The issue of crediting the period to the insurance record when the employee, who was called up for service in the armed forces, participated in the ATO in 2014-2016, needs to be resolved, and therefore, it is proposed to amend Articles 11 and 40 of the law of Ukraine "On Mandatory State Pension Insurance" accordingly. Keywords: social insurance, pension reform, contribution period, single social contribution, salary compensation.
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More From: Bulletin of Taras Shevchenko National University of Kyiv. Legal Studies
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