The concept of salary has a very complex definition, namely the salary is a part of the payment for work performed under the employment contract, which is the right of the employee. The employee thus has the right to be paid for his work with the employer. The employer is obliged to pay the employee a salary in cash within the agreed period and to pay social insurance contributions from this salary. In the event that the employer fails to perform his obligation, he violates the employee's rights and may be punished for this act by various state bodies. Despite clear legislation and sanctions that employers can receive in case of violations of employee’s rights, the state authorities find a large number of these violations, namely the violation of the institute of remuneration for work is the most violated right of the employee. This raises the question of what legal protection a worker has in the event of non-payment of wages and social security contributions.
In my thesis, I analysed the legal provisions governing the employment relationship and rights arising from the employment relationship and other professional literature to determine what legal protection an employee has in the event of non-payment of wages and social contributions. My research has shown that workers have a number of legal options in the event of non-payment of wages and contributions. I have also found that the FURS and IRSD are state bodies which act in an administrative procedure and decide on the rights, obligations or legal benefits of individuals in the event of payment for work done by an employee, by applying the rules.
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