Legal Basis and Methodology for Determining Contribution Payer vs. External Employment

The study presents the results of research and analysis on the adequacy of the legal definition of the contribution payer to the actual and legal relations of so-called external employment, taking into account the axiological and praxeological perspective. Among other things, it expresses the thesis that although the practice of the Social Insurance Institution (SII) and the courts in determining the contribution payer in the case of so-called external employment corresponds to the theoreticallegal assumptions of the institution of the contribution payer, it —to a large extent—does not find a dogmatic legal basis.