Neenakopravnost v zdravstvenem in pokojninskem zavarovanju z vidika podjemne pogodbe v primerjavi s pogodbo o zaposlitvi

magistrska naloga

Elizabeta Podlinšek (Avtor), Bojan Škof (Mentor)

Povzetek

V magistrski nalogi bom predstavila značilnosti sistema socialne varnosti v Sloveniji s poudarkom na obveznem zdravstvenem in pokojninskem zavarovanju. Pravica do socialne varnosti, ki pomeni zavarovanje za primer socialnega rizika, ki bi prizadel posameznika in njegovo družino v obliki nastanka stroškov ali izpada dohodka ter močno vplival na kvaliteto njihovega življenja, je zapisana v 50. členu Ustave Republike Slovenije. Državi nalaga obveznost urediti in skrbeti za delovanje socialnih zavarovanj. Pravica do zdravstvenega varstva je kot samostojna človekova pravica urejena v 51. členu Ustave, pravica do pokojnine pa je izrecno zagotovljena pravica od ustavne spremembe leta 2004. Za zdravstveno zavarovanje je značilna močna socialna pravičnost tako na vertikalni kot na horizontalni ravni, delovanje pokojninskega zavarovanja pa temelji na medgeneracijski solidarnosti in na načelu sorazmernosti med plačanimi prispevki in višino dajatev. Sistemi socialnega zavarovanja kot prispevni sistemi se financirajo s prispevki. Dohodki iz dela po podjemni pogodbi se obdavčujejo s prispevki za socialna zavarovanja od leta 2014. S proučevanjem pravnih podlag za obremenitev dohodka iz dela po podjemni pogodbi s prispevki za zdravstveno in pokojninsko zavarovanje ter na podlagi ponazoritev praktičnih primerov obračunov dohodka iz dela po podjemni pogodbe in pogodbi o zaposlitvi bom raziskovala obveznost vključitve v zdravstveno in pokojninsko zavarovanje, obseg pravic zavarovancev, višino prispevnih stopenj in prispevnih osnov ter priznanje zavarovalne dobe v smislu ugotavljanja neenakopravnosti v obveznem zdravstvenem in pokojninskem zavarovanju z vidika podjemne pogodbe v primerjavi s pogodbo o zaposlitvi.

Ključne besede

davčno pravo;socialna država;socialna pravičnost;socialna varnost;zdravstveno zavarovanje;pokojninsko zavarovanje;prispevki;podjemna pogodba;pogodba o zaposlitvi;obračun dohodka;magistrske naloge;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[E. Podlinšek]
UDK:	336.22(043.3)
COBISS:	5238571
Št. ogledov:	980
Št. prenosov:	101
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Inequalities in health and pension insurance in the light work contract compared to the employment contract
Sekundarni povzetek:	In the master´s thesis I will present characteristics of social security system in Slovenia with an emphasis on mandatory health and pension insurance. A right to social security, which means insurance against social risk, which would affect an individual and their family in a form of costs occurrence or income loss and would significantly impact the quality of their life, is written in the Article 50 of the Constitution of the Republic of Slovenia. It gives the state an obligation to regulate and take care of functioning of social insurances. A right to the health care as an individual human right is regulated in the Article 51 of the Constitution, and the right to pension is explicitly ensured right since the constitutional change in 2004. A strong social justice is a characteristics of social insurance at vertical as well as horizontal level. Functioning of the pension insurance is based on intergenerational solidarity and on proportionality principle among the paid contributions and the amount of duties. Systems of social security as contributory systems are financed by contributions. Incomes from work based on the work contract are taxed with contributions for social insurances from 2014. By examining legal basis for burdening the income from work based on the work contract with contributions for health and pension insurance and based on simulations of practical cases of income account statements from work based on the work contract and employment contract, I will research obligation of inclusion in health and pension insurance, the range of insured person´s rights, the height of contribution rates and contribution basis, and recognition of insurance period in the context of determination of inequalities in mandatory health and pension insurance from the perspective of work contract compared to the employment contract.
Sekundarne ključne besede:	tax law;welfare state;social justice;social security;health insurance;pension insurance;contributions;work contract;employment contract;income account statement;master thesis;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Magistrsko delo
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	146 f.
ID:	9157167