Key violation factors of rights from pension and invalidity insurance

Autor: Ljubanovič, Rok
Přispěvatelé: Vavtar, Bojan
Jazyk: slovinština
Rok vydání: 2018
Předmět:
Zdroj: Maribor
Popis: Neplačevanje prispevkov za socialno varnost, še posebej prispevkov za pokojninsko in invalidsko zavarovanje, je velik družbeni problem. Gre za kršitev pravic iz delovnega razmerja in pravic do socialne varnosti. Obseg neplačanih prispevkov in tudi drugih kršitev ni majhen. Posledice se kažejo tako pri uveljavljanju pravic zavarovancev iz pokojninskega in invalidskega zavarovanja, kot tudi pri financiranju obveznosti, ki jih ima na podlagi zakona Zavod za pokojninsko in invalidsko zavarovanje. Sistem plačevanja prispevkov za socialno varnost je tesno povezan z davčnim sistemom, nadzor nad kršitvami glede plačevanja prispevkov pa se dotika tako davčnega nadzora kot tudi nadzora delovnih razmerij in nadzora dela na črno, ki so v pristojnosti različnih nadzornih organov. Pomemben dejavnik pri ukrepih zoper kršitelje so tudi sodne odločitve v sporih o odmeri in izterjavi prispevkov in v delovnih sporih ter kazenski postopki za kazniva dejanja kršitve temeljnih pravic delavcev in kazniva dejanja kršitve pravic iz socialnega zavarovanja. Te pravice so prepoznane kot pomembna dobrina, ki jo je treba zavarovati. Sprememba kazenske zakonodaje pri teh kaznivih dejanjih omogoča bolj učinkovit pregon kršiteljev. Za res učinkovito zaščito delavcev in za zagotovitev večjega deleža plačanih prispevkov pa bi bilo treba še bistveno okrepiti inšpekcijske službe, ki nadzirajo delovna razmerja, in davčno inšpekcijo, ki nadzira plačevanje prispevkov. Poleg tega je za pravno in socialno varnost delavcev ter za zdravo poslovno okolje pomembno, da se prepreči poslovanje podjetij, ki jim kršitve pomenijo poslovni model in so nelojalna konkurenca podjetjem, ki zakonito poslujejo. Non-payment of social security contributions, in particular contributions for pension and disability insurance, is nowadays a major social problem. It is a violation of the rights arising from employment and social security rights. The volume of unpaid contributions and other violations is not small. The consequences are reflected both in the exercise of the rights of insured persons from pension and disability insurance, as well as in the financing of liabilities that the Pension and Disability Insurance Institute has on the basis of the law. The system of paying social security contributions is closely linked to the tax system, and the control of penalties is related to both tax supervision and supervision of labor relations and the supervision of undeclared work under the jurisdiction of the various supervisory authorities. Judicial decisions in disputes concerning the assessment and recovery of contributions and in labor disputes and criminal proceedings for offenses of violating the fundamental rights of workers and the criminal offenses of violating social security rights are an important factor in the measures against the perpetrators. These rights are recognized as an important asset to be protected. The change in criminal law in these offenses enables a more efficient prosecution of offenders. However, in order to ensure effective protection of workers and ensure a greater share of paid contributions, the inspection services that supervise work relationships and the tax inspection overseeing the payment of contributions should be significantly strengthened. In addition, it is important for workers' legal and social security and for a healthy business environment to prevent the business of companies whose violations are a business model and are unfair competition for legally operating companies.
Databáze: OpenAIRE
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