За максималния осигурителен доход и „социалните“ мотиви при регулирането му
On the maximum insurance income and the ‘social’ motives in its regulation

Summary/Abstract: The article analyses a greatly debatable issue of considerable social importance, namely, the interrelation between the social security contributions paid on the maximum insurance income and the respective rights guaranteed by the system of state social security. It turns out that the increase in the amount of the maximum insurance income has an inconsiderable effect – and sometimes it even has no effect at all – with regard to those insured persons who have high incomes (except for an increase in the amount of the obligatory insurance contributions that are due). The final result is an absence of motivation for these persons to participate in the system of social security and their frequent attempts to evade paying insurance contributions. The study presents concrete examples of unjust legislative solutions in the Social Security Code and possible versions of legal amendments. The only way of motivating the persons insured on the basis of the maximum insurance income to perform (voluntarily) their obligations to the system is the adoption of clear measures that will increase the level of their own social security.

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