Abstract

Changes in the area of social insurance are introduced at various levels of public interference. The 1999 reform may be defined as a systemic change. In turn, partial liquidation of Open-Ended Pension Funds in 2014 may be considered as a regulatory change. However, a social insurance system may be also modified through administrative reforms aimed at improving the effectiveness and efficiency of the entities that make up the system. Such a reform may by the planned changes aimed at introducing a single insurance file (JPU-ZUS), which will transform the method of calculating social insurance contributions. The article outline the main assumptions for changes in the area of social insurance aimed at eliminating returns prepared by payers and replacing them with generating by the Social Insurance Company payable contributions basing on the data in the payers’ payroll systems.