SOCIAL SECURITY CONTRIBUTIONS AND EMPLOYER\u27S LIABILITY

Finančna nedisciplina na področju prispevkov za socialno varnost je v Sloveniji prisotna že vrsto let, država pa se pri ureditvi te problematike zdi nemočna. Da je dejansko stanje na področju plačila prispevkov za socialno varnost slabo, se ve, vendar pa to še ne pomeni tudi teoretično slabo zasnovanega sistema. Največji problem pri vzpostavitvi finančne discipline namreč predstavlja izvajanje sistema v praksi, kar se kaže predvsem v pomanjkanju nadzora pristojnih institucij in nekorektnem delovanju tako delodajalca kot državnih organov. V diplomskem delu je analiziran sistem socialne varnosti s poudarkom na odgovornosti delodajalca. Predstavljene so sankcije, ki doletijo delodajalca, ki zavestno krši predpise s področja socialne varnosti, hkrati pa je predstavljena tudi vloga države, ki mora, če želi izpolnjevati svoje ustavne obveznosti, oblikovati ustrezno socialno politiko in vzpostaviti učinkovit sistema socialne varnosti. Čeprav problem neplačevanja prispevkov zajema celotno področje sistema socialne varnosti, pa so v tem diplomskem delu zajeti le prispevki za pokojninsko in invalidsko zavarovanje, saj neplačilo le-teh povzroča posledice z dolgoročnim učinkom, pa tudi zaposleni so v primeru neplačila te vrste prispevkov najbolj oškodovani. Z enakim problemom neplačevanja prispevkov se srečujejo tudi ostale evropske države. Tako je v zadnjem delu predstavljena ureditev sistema socialne varnosti na Švedskem, Madžarskem in v Bolgariji.Evasion of social security contributions in Slovenia is taking place for many years now. However, Slovenian Government still seems helpless in establishing order in the field of payments in the social security system. The situation is bad, but this does not mean that the legal structure of the system is ill. The biggest problem concerning the establishment of financial discipline among employers actually lies within the implementation of theoretical rules in practice. A lot could already be done by exposing a stronger supervision by competent governmental institutions and with better law obedience of both employers and governmental bodies. The thesis analyzes the social security system with emphasis on the employer\u27s liability. It presents sanctions and penalties that affect employers who knowingly violate provisions of social security law and also presents the role of the State, which has to develop a righteous social policy and establish an effective social security system. Although the problem of social security contributions evasion affects the complete field of social security system, the main focus is set on the pension and disability insurance contributions. The reasoning behind it is that only this type of contributions has a long-term effect, as well as it is the only type that the employee is directly affected by. The same problem is present also in other European countries. The last chapter of this thesis presents a system of social security system in Sweden, Hungary and Bulgaria