The central topic of the master’s thesis is the principle of solidarity in the system of social insurance, with particular emphasis on the issue of a limited or, conversely, unlimited contribution base. In the contemporary social state (also commonly referred to as the welfare state), solidarity no longer denotes merely a moral value or a form of interpersonal assistance, but is institutionalised as a legal principle realised through organised systems of social security. These systems are intended to protect individuals against social risks and are based on compulsory inclusion, collective financing and the distribution of burdens among insured persons, thereby contributing to the realisation of the social state.
In order to assess the principle of solidarity appropriately from a legal perspective, the thesis first examines the right to social security, social risks and the fundamental characteristics of the social security system. It then analyses solidarity as a legal principle and in relation to the principles of mutuality, equivalence and justice. These starting points make it possible to assess whether solidarity in social insurance is merely one of the system's principles or rather its fundamental and functional condition.
At the core of the thesis lies the contribution base, understood as income or another economic value from which social security contributions are paid. The thesis assesses how its limited or unlimited nature affects the scope of solidarity-based financing and the relationship between the principle of solidarity and the principle of equivalence. This effect is also examined in connection with the broader structure of each branch of social insurance.
The thesis also examines the realisation of solidarity in individual branches of social insurance. It finds that solidarity does not have the same content and intensity in all branches, but depends on the nature of the social risk, the type of rights, the method of financing and the social purpose of each insurance scheme. The comparative legal overview of contribution base arrangements in the Member States of the European Union shows that limiting the contribution base is not unusual in itself; however, it must be assessed in connection with the overall financing of social security, the scope of rights and the financial sustainability of the system.
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