Praca i Zabezpieczenie Społeczne (Work and Social Security) 2021/09
- Category: Praca i Zabezpieczenie Społeczne
- Published: Wednesday, 06 October 2021 09:39
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- The specificity of the prohibition of discrimination on grounds of disability in the labor law of the European Union (comments on the effects of the CJEU judgment against a clinical hospital in Krakow)
The article is devoted to the analysis of the judgment of the Court of Justice of the European Union (CJEU) of 26 January 2021 in the case C-16/19 VL against the Clinical Hospital of them. J. Babiński in Krakow. The CJEU took the position that the concept of discrimination under Directive 2000/78 may include less favorable treatment within the group of disabled workers. The employer's decision to award a salary supplement only to those employees who made their decisions about discrimination may be they presented a disability after a specified date. In the author's opinion, the interpretation presented by the CJEU may have consequences that go beyond the case under consideration. In the light of the ruling, it seems that the EU concept of discrimination may include different treatment between persons characterized by the same protected feature.
- Striving for equality as the essence of labor law
The author puts forward the thesis that the striving for equality, which is a general determinant of contemporary shaping of social relations, was and is still one of the main, and perhaps the most important, raison d'être and development of labor law as a separate branch of law and its expansion . He points out that at the beginning of labor law, the legal institutions that formed the framework of this field, along with ensuring safe and hygienic working conditions, were to eliminate the discrepancy (dissonance) between equality in the formal sense (equality) and inequality in the material sense of subjects of legal relations related to performing subordinated work. Their meaning comes down to limiting the principle of freedom of contracts to the possibility of "negotiating" employment conditions only above (not lower) than the standard set by the labor law. The author also emphasizes that in the last decades of the twentieth century, the equality aspect of labor law, however, moved into a second phase. A feature of this phase is the emphasis on the need to eliminate not only the privileging of the employer over the employee as the stronger side of the employment relationship, but also to remove inequalities between the employees themselves in matters related to the employment relationship resulting from different treatment by the employer of individual people employed by him. The “compensatory” restriction of the principle of freedom of contract now does not only boil down to prohibiting employers from employing employees below the standards set by semi-imperative labor law norms, but also to prohibiting the application of a different standard of employment to some employees against others without just cause. According to the author, the equality aspect is also a flywheel in the formation of a new field of law, which we define as employment law, the subject of which is generally understood as the regulation of social relations related to the provision of subordinated work. The essence of the employment law, at least in its current, initial (sprouting) shape, is largely based on the standardization (alignment) of certain elements of protection for people employed under employment relationships other than employment relationships with the protection standards applicable to labor law.
- Trade Unions and Guaranteed Universal Basic Income
The issue of universal basic income (UBI) is one of the most discussed issues today. The aim of this article is to present the ongoing discussion on basic income in the trade union movement. Overall, the union movement is deeply skeptical of the UBI. The reasons for the trade union movement's concern about the possibility of using a basic income as a response to the processes related to technological change occurring in the labor market seem to be as follows: the fact that work effectively integrates people into social life and is the basis for building a path of personal development, 2) trade unions fear that they will completely lose the possibility of influencing wages through collective bargaining and that the issue of wages will return to the sphere of individual tender. It seems that where unions are still strong and have a real impact on the wage structure (eg Belgium or Germany), they are more clearly opposed to the UBI. On the other hand, where trade unions operate to a greater extent in a highly flexible environment, they are more positive about the idea.
- Report on the International Scientific Conference "Protection of whistleblowers in the workplace in the Member V¤, France and Slovenia - the current regulations and proposed changes"
On 06.15.2021 r., A conference organized by the Department of European, International and Collective Labor Law and the Faculty of Law Administration of the University of Lodz as part of the Visegrad Grant for the protection of whistleblowers at work in the V4 countries, France and Slovenia (WhistlePro). It was aimed at presenting the current legal regulations in the field of whistleblower protection and proposed changes, as well as disseminating the results of the WhistlePro project. The speakers included scientists, including experts from the WhistlePro project representing universities from the Visegrad Group countries, France and Slovenia, representatives of the European Commission, state authorities, social partners, non-governmental organizations and employers. As a result, the content of the conference was very varied and included many points of view.
- Taxation of cross-border workers
The author discusses the key issues related to the taxation of people who temporarily earn income from work outside their country of residence, known as cross-border workers. The taxation of cross-border workers is governed by double tax treaties, which determine the country in which income is taxed, and by national law, which determines the amount of tax and the rules for its collection. On the basis of contracts, the remuneration of a cross-border employee will be taxed either only in the country of tax residence or both in the country of residence and the country of work. If the three conditions relating to the duration of the employee's stay abroad, residence of the paying employer and non- payment of the salary by the employer's establishment are met , the salary is taxed only in the country of residence of the employee. If even one of these conditions is not met, the right to tax salaries is the state of work and the state residences, which results in double taxation and the need for the latter Member State of one of the two methods of avoidance: the exemption method or the method of tax credit. Currently, Polish tax agreements are amended through the MLI (Multilateral Instrument) convention, as a result of which the exemption method is replaced by a tax credit method that is less favorable to the taxpayer. At the same time, from 2021, the so-called quota has been reduced. abolition relief, which eliminated the differences between these methods. The amount of tax in Poland as the country of residence of a cross-border employee and as a source country for a non-tax resident employee is regulated by the Personal Income Tax Act, with few regulations regarding the status of a cross-border employee. In the case of non-residents, they mainly relate to the rules of tax collection. In the case of residents, apart from favorable solutions (exemption from taxation due to the deduction of allowances for stay abroad), the author points to the case-law unfavorable for taxpayers, according to which the employee's income is expenses incurred by the employer, in particular for paying for a flat (accommodation) in time for the stay abroad.
- Legal status of the control inspector of the Social Insurance Institution
The author considers the issue of appointing and dismissing control inspectors and their place in the organizational structure of ZUS. In his opinion, the control of the performance of obligations under the social security law requires changes consisting in regulating the status of a candidate for a control inspector and developing a professional development path for employees carrying out checks on contribution payers. It also attempts to indicate the direction of changes by formulating a proposal for a career promotion scheme aimed at optimizing the assignment of tasks and increasing the effectiveness of the inspections carried out.
- Vaccinations for employees
The aim of the article is to present the institution of preventive vaccinations for employees and to discuss the current legal status of this institution. The author analyzes protective vaccinations for employees from the perspective of their compulsory or recommended nature and the consequences following such qualification for the entities of the employment relationship. Employee vaccinations are related to, inter alia, such issues as the employer's obligation to protect the life and health of employees, the consequences of an employee's refusal to undergo protective vaccinations, as well as the issue of liability for employee vaccinations, especially whether it will burden the employee or the employer. This Article is particularly important in light of the current pandemic of SARS-coronavirus CoV-2 disease causing COVID-19 and resulting in connection with its employees the possibility of vaccination against the disease.
- Representation of a capital company when concluding employment contracts with a management board member
The author presents the jurisprudence of the Supreme Court regarding the principles of representing a capital company when concluding an employment contract or other contract with a management board member , under which work is to be provided to the company by a management board member (civil law contract) and the legal consequences of violating these rules.
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