Best prices Special offers for members of the PWE book club The cheapest delivery
prof. dr hab. Krzysztof Ślebzak
ORCID: 0000-0002-5029-4241
Professor of law, specialist in the field of social security law, coordination of social security systems in the European Union as well as labour law, professor at Adam Mickiewicz University, Poznań, head of the Department of Labour and Social Law at the Faculty of Law and Administration, head of the Labour Law and Social Security Department in the Supreme Court Research and Analyses Office.
DOI: 10.33226/0032-6186.2020.3.3
JEL: K31

Regulations regarding tax- and social-security-related liabilities cover exemptions of benefits related
to contractors' business trip. Even though neither do the Civil Code nor the Labour Code provide for
contractors' business trip, it seems that under the aforesaid provisions these two types of business
trips have been equated. What has not been however determined is whether it is permissible to
interpret the concept of "business trip" with respect to contractors the same way the concept of
"business trip" is interpreted with respect to employees. The aim of this study is to resolve this
problem and to present the principles of exemption from taxation and from the social security
contributions with respect to benefits related to contractors "business trips".

Keywords: contractors' business trip; exemption from social security contributions
DOI: 10.33226/0032-6186.2019.12.2
JEL: K31 (artykuł w języku angielskim)

In the event of the regulation of the right to social security at the constitutional level, one of the most interesting theoretical and practical issues is the question about the possibility of claims on the grounds of the provision of the Constitution that lays down the right to benefits at a determined level. Thus, in the above-cited constitutions, there is either the constitutional right to social security or only reference is made to provisions regulating this right precisely. In the latter case, there is no doubt that the specific contents of the given right are to be developed in the future secondary regulations. On the other hand, in the situation when the right to social security is laid down in a constitution directly, a question is raised about its material (definite) substratum. It usually results in many controversies in literature as well as in judicial decisions. The issue also concerns the right to social security regulated by the Polish Constitution of 1997. The aim of the article is to present the controversies over the above-mentioned issue in the Polish constitutional system.

Keywords: the right to social security; polish constitution

Professor of law, specialist in the field of social security law, coordination of social security systems in the European Union as well as labour law, professor at Adam Mickiewicz University, Poznań, head of the Department of Labour and Social Law at the Faculty of Law and Administration, head of the Labour Law and Social Security Department in the Supreme Court Research and Analyses Office.