Multiplikacja podstaw zatrudnienia i jej konsekwencje prawne na gruncie prawa ubezpieczeń społecznych

Abstract

The multiplication of the basis of employment and the legal consequences of this on the basis of the social insurance law The article presents the rules of overlapping of pension and disability insurance titles in Poland. The Act on the Social Insurance System makes it possible to be subject to pension and disability insurance under more than one insurance title. The introduced model is not immune to the multiplication of insurance titles. The multiplication, the purpose of which is to divide the insurance title, makes it possible to pay lower premiums, but it also significantly reduces the level of protection of the insured and the income of the Social Insurance Fund. The author puts forward a proposal for simplifying the rules governing pension and disability insurance. The article also assesses the introduction of changes resulting from the KPOiZO aimed at equalising the social protection granted to persons employed on the basis of an employment relationship and civil law contracts.