Историческо развитие на правната уредба на осигурителните вноски в българското законодателство до средата на XX век
Автори:
Гергана
Кирилова
Великотърновски университет „Св. св. Кирил и Методий“, България
Страници:
186-
197
Резюме:
This article analyses the genesis of the pension and social security system in Bulgaria, developed according to the German social security model, which introduced social security payments for age and disability in the end of the 19th century. It briefly analyses the most important social security laws, among them the Social Security Payments Act from 1924 and the Social Security Act from 1949, by paying attention to the legal regime of the social security payments as the main source of income for the social security funds. By means of historical and comparative analysis the author compares different legislative solutions to the social security burden during the various periods of the development of the Bulgarian social security system, from the model of distribution of payments between employee, employer and the State to the model which shifts the burden entirely to the employer. The author also analyses the period up until the middle of the 20th century when all social security funds are merged, the social security system is nationalised and the income of the social security system (the social security payments) are included in the state budget.
Ключови думи:
Social security contributions; pension and social security system; insurance funds; PAYG system (pay-as-you-go system).
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