Vyjadrenie závislej práce v poisťovacom systéme SR

Abstract

The current period is characterized by an increase in the performance of dependent work its new forms supported by the information technology. These new forms, due to guaranteeing the social protection, require a change of approach both in the area of labour law and in the field of social protection systems based on the insurance policy. The Slovak legislator undertook extensive changes in the insurance system between the years of 2011 and 2013, linking the definition of the insurance category of employee to the tax classification of income from the employment. The contribution focuses on and evaluates the impact of this change on the expanding group of protected persons exercising employment in selected types of legal relationships, and in particular for persons carrying out activities on the basis of agreements on work performed outside the employment relationship, including status exceptions (i.e. beneficiaries of basic pension benefits and pupils / students performing temporary occasional or seasonal work) and managers (and associates) of limited liability companies. The contribution also shows the lack of readiness and systemic consistency of the legislation regulating the coexistence of the employment and the entitlement to the payment of certain benefits from the social insurance system (maternity benefit and early old-age pension).

Keywords

• the insurance category of employee
• insurance dimension of the agreements
• to work outside the scope of employment relationship
• levy participation of managers (and associates) of limited liability companies
• the impact of dependent work performance on the payment of certain benefits from the social insurance system