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Prof. dr hab. Gertruda Uścińska
ORCID: 0000-0001-7379-5156

Professor, PhD in Law, researcher and lecturer at the University of Warsaw. A chair person of the Committee on Labour and Social Policy of the Polish Academy of Sciences. President of the Social Insurance Institution. A recognised authority in the country and abroad in the field of labour law, social security, EU coordination of social security and free movement of persons. Author of numerous publications on social policy, social security, European law and comparative social policy.

 
DOI: 10.33226/0032-6186.2023.12.5
JEL: H53, K10, K36

The Polish support system for dependent persons did not provide a form of financial assistance granted directly to a dependent person, supporting his or her everyday functioning. The Act of 7 July 2023 on support allowance introduces such a solution, but also modifies the entitlements of current carers of these persons, who will from now on be able to work without a loss of a benefit, and ensures protection of acquired rights. The article analyses the premises for the adoption of the legal instrument and its essential provisions. The main features of the newly introduced element of the system of assistance for persons with disabilities were presented. The article also describes the changes to benefits and entitlements for existing carers of dependent persons. Public discourse on some elements of the act was also indicated.

Keywords: with disabilities; need for special care in everyday life; support allowance for persons with disabilities; carers of persons with disabilities; benefits for carers of persons with disabilities
DOI: 10.33226/0032-6186.2022.3.1
JEL: H53, H75, K37, K38

On 24 February 2022, the Russian Federation invaded Ukraine. As a result of the war, the citizens of Ukraine, mainly women with children, the elderly, and people with disabilities, were forced to flee their homes and leave the country, seeking shelter. Most of them entered directly the territory of the Republic of Poland, which has taken appropriate measures to admit Ukrainian citizens. The unprecedented mass influx of displaced persons into Poland made it necessary to prepare legal solutions addressed to Ukrainian citizens directly crossing Polish border, in addition to the already existing legal acts in the area of migration and asylum. The article discusses the Act on the aid to Ukrainian citizens in connection with an armed conflict in the territory of that country. The act was adopted on 12 March 2022 in order to quickly legalise the stay of Ukrainian citizens on the territory of the Republic of Poland and ensure smooth implementation of the aid.

Keywords: Ukraine; foreigners; mass influx of displaced persons; temporary protection; directive 2001/55 labour market; social benefits; healthcare
DOI: 10.33226/0032-6186.2022.1.1
JEL: H, J, K, P

Since 1 January 2022, numerous changes to the Polish tax system and social insurance came into force. Their implementation is a part of the government program "Polish Deal", the aim of which is to rebuild the Polish economy after the COVID-19 pandemic. Insurancewise, the biggest changes concern the contribution calculation basis of health insurance. The basis depends on the form of taxation of the contribution payer. The article describes the current rules of health insurance obligation and contribution calculation basis of that insurance for persons running non-agricultural activity, as well as cooperating persons. The examples were given concerning situation of persons, for whom that activity is the only source of income, as well as cases of coincidence of multiple obligations of insurance.

Keywords: health insurance; non-agricultural activity; contribution calculation basis; contribution rate; forms of taxation
DOI: 10.33226/0032-6186.2020.3.1
JEL: K2; M1; O3, O4

Social Insurance Institution (ZUS) is an important element of ICT transformation of Polish public
administration. Its past and current reforms fit into the process of building e-government. ZUS is first
Polish egov service. Since a few years ZUS has been realising its new strategy of transformation
towards the increase of customer satisfaction. This increase is expected to come from the
introduction of innovative solutions into the services offered by ZUS, as well as from bringing
efficiency and transparency to the management of public funds. The implemented reforms resulted in
financial gains and qualitative changes, which in turn allowed to improve this institution's image in
the society. Current ZUS strategy envisages the follow-up of these activities, mainly expanding the
electronic exchange of information.

Keywords: e-government; e-contribution; e-sick note; digitisation of employee records; ZUS web service; ZUS counsellors; Social Insurance Institution