Yrkov M. The legal status of the employer in the relations of worker's social security.

The dissertation is dedicated to research of the legal nature and features of employer as a participant of relations with regard to social security of the employees, as well as to the definition of legal status and forms of employer's participation in above-mentioned relations, analysis of legal nature of his legal and social responsibility and its forms. Based on the analysis of Ukrainian legislation a conclusion was made that the employer is a subject of work relations as well as relations with regard to social security of the employees that has a relevant legal status. At the same time the employer is a subject of relations with regard to social security of the employees both during the existence of these relations and after their termination. The employer can participate in the relations with regard to social security of the employees directly (through establishing additional compared to legislation benefits and compensations, different kinds of help for the employers etc) or indirectly (through allocation of contributions to Pension fund and compulsory social insurance funds). After the analysis of the legal status of the employer in the relations with regard to social security through its separate elements (legal standing, rights and duties, guarantee of their realization, responsibility) it was established that there actually exists a phenomenon of employer's social and legal responsibility. The research resulted in definition of social and legal responsibility of the employer as complex, integrated phenomenon that represents a kind of social responsibility and acquires the features of legal responsibility subject to normative consolidation.