Dyrektywa 2024/2831 w sprawie poprawy warunków pracy za pośrednictwem platform – implikacje dla polskiego systemu ubezpieczeń społecznych

The subject of this paper is the impact of the implementation of Directive 2024/2831 on the Polish social insurance system. The starting point will be to outline the conditions related to platform work, including the impact of the autonomy of social security systems. This is followed by a discussion of the legal basis for platform work in Poland, with a critical reference to excessive flexibility and susceptibility to optimising the contribution base. The paper also discusses the rationale for introducing digital platform work as a new insurance title and the criteria to be taken into account when determining the entity responsible for fulfilling the payer’s obligations. The paper also addresses the controversial issue of introducing a presumption that the contractual relationship between a digital platform and the person performing work through it is an employment relationship, which raises numerous questions in the context of social security procedures.