Abstract
Subject and purpose of work:
The subject of this paper is to discuss the situation of entrepreneurs in the Polish social insurance system and to present postulates based on conclusions resulting from the analysis of the legal situation of entrepreneurs.
Materials and methods:
The institutional analysis method was used in the paper, which made it possible to present the situation of entrepreneurs in the Polish social insurance system. Based on the analysis of legal acts and the rules of the social security system, the main challenges and issues related to the non-agricultural business activity in Poland were pointed out.
Results:
As a result of the analyses, de lege ferenda postulates have been formulated indicating the need for changes in the area of social insurance for people engaged in non-agricultural business activity.
Conclusions:
Assuming that entrepreneurship is more valuable and that the right to social security can be exercised not only though the insurance process (but also by way of provision, cumulative, or assistance techniques), it is reasonable to introduce voluntary social insurance coverage for people engaged in non-agricultural business activities. With the introduction of voluntariness, it would be necessary to redefine the conditions of eligibility for the statutory minimum pension so that the rights to benefits are not abused.