Optimization of social security contributions in health care

Original Article, Pol J Public Health 2016;126(4): 151-154

Kamil Szereda1, Jolanta Szymańska2

1 Social Insurance Institution (ZUS), Branch Office in Lublin, Poland

2 Chair and Department of Pedodontics, Medical University of Lublin, Poland

DOI: 10.1515/pjph-2016-0031

Abstract

Cost optimization in health care is based on starting enterprises that employ workers who, after full-time work, perform the same or similar activities for the employer. This violates the social security legislation and creates both legal and financial risks. Using the current regulations, as well as Supreme Court rulings and opinions contained in the publications, the present paper analyzes the legal aspects regarding the phenomenon observed in the labor market.

Keywords

jurisdiction, social security, health care, employer, employee, Poland.

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