Legal character design and types of social insurance contribution

Abstract

The study constitutes an attempt to outline the traits, legal character and types of the contributions that function within the binding legislation comprising the scope of the social insurances. The whole text has been divided into five parts that are of an independent character, however their layout constitutes a whole so as to give an adequate value of the issue discussed with reference to the whole of the study. In the study attention was paid to the amendments in the legislation, which became the reason for a different outlook on the institution of the contribution functioning within the social insurances. In the first part, having a character of an Introduction, a majority of attention was paid to differentiation of the social insurance from the social welfare system through the prism of the insurance contributions. Attention was also paid to the gist of social welfare in which the social insurances are situated in. The second part of the study concerns trying to define the term of the social insurance contribution. The following part of the study discusses the traits of the social insurance contribution, which have been indicated in the absence of the legal definition of the term. The fourth part of the study concerns the characteristics of the contributions for particular social insurances, determining of the entities obliged to pay thereof and the amount of the social insurance contributions. The last of the chapters has been dedicated to a trial of providing of an answer to the question as to the character of the social insurance contribution. It also contains a concise summary. The terminology functioning in the framework of the issue addressed is impossible to discuss without the need to refer to the recognized authorities in the field of law, who worked out their own opinions in their rich scientific achievements. From the practical point of view, the opinions expressed in the current judicial decisions are significant for the comprehensive compliment of functioning of the terminology. They influence operation of the institution in the public life, not only for the institutions applying the law, but also for the entity (individual) itself.