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dr Joanna May
ORCID: 0000-0001-8660-0784
Uniwersytet Mikołaja Kopernika w Toruniu, Katedra Prawa i Postępowania Cywilnego.
DOI: 10.33226/0032-6186.2019.11.6
JEL: K31

The article is devoted to both theoretical and practical aspects of the problem of the basis for assessment of social security contributions for a lump sum obtained by a member of the board of a limited liability company employed in this company under a contract of employment. For the proper presentation of the issue the author discusses the organizational relationship and employment relationship between the board member and the company, and then makes a synthetic summary of the features that distinguish these two legal relationships. These considerations conclude the analysis of four possible configurations that allow to determine the basis for the calculation of social security.

Keywords: the basis for the calculation of contributions; social security coverage of a board member; lump sum for board meetings as the basis for the assessment of social security contributions

Uniwersytet Mikołaja Kopernika w Toruniu, Katedra Prawa i Postępowania Cywilnego.