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Dr hab. Iwona Sierocka
ORCID: 0000 0003 1659 1717

Professor at the Faculty of Law of the University of Bialystok. Author of dozens of publications on Labour law and social insurance. Her scientific interest focus on issues of collective Labour law, the social security system and the third pillar of retirement security.

 
DOI: 10.33226/0137-5490.2024.2.2
JEL: K31, K29

Death of entrepreneur causes very far reaching consequences for the existence of employment relationship, including its expiry, unless the deceased entrepreneur's enterprise is transferred to his heirs or other subjects. In 2018, the legislator introduced the new institution to the Polish legal system – successive management of an enterprise of a natural person – due to facilitate the maintenance of operating the enterprise after the death of entrepreneur being the natural person. In consequence also art. 631 of Labour Code was significantly amended. This article provides the profound legal analysis of new regulation of consequences of entrepreneur's death for the continuity of employment relationships; it contains also the attempt of assessment of the new regulations.

Keywords: death of entrepreneur; successive management; expiry of employment relationship; enterprise; heirs
DOI: 10.33226/0032-6186.2022.7.7
JEL: K31, H550

The article concerns the retirement age of judges and prosecutors. The author analyzed the circumstances that allow the National Council of the Judiciary or the Public Prosecutor General to extend the period of professional activity. In the article, provisions on the retirement of Supreme Court judges are discussed. Contrary to common court judges and prosecutors, the Supreme Court judges retire upon reaching 65 years of age without the possibilities of applying for an extension of the period of service. In the deliberations, the author referred to the Council Directive 2000/78 / EC establishing a general framework for equal treatment in employment and occupation. In the author's opinion, Polish regulations are in conflict with the regulations of the European Union.

Keywords: retirement age; a judge; a prosecutor; discrimination
DOI: 10.33226/0032-6186.2021.3.2
JEL: J32

Employee pension plans (PPE), covered under the third pillar of social security, are a voluntary form of group retirement savings. The subject of this paper are issues of institutions meant to encourage employers to establish employee pension plans. The analysis focuses on the opportunity for unilateral suspension of the payment of basic contributions, reduction of their amount and for the non-financing of obligatory contributions during a period of economic shutdown or reduced work time. With respect to the former, the paper addresses, in particular, the consequences of one-off suspension of basic contributions for a period longer than 90 days, or their reduction to an amount lower than 3.5% of salary of the PPE participant.

Keywords: employee pension plan; employee capital plan; basic contributions