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VakO 1.3.1984/498:83 AI generated

Insurance court dismissed claim for pension contribution from open company partners under specific exemption law.

Case Number VakO 1.3.1984/498:83
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Insurance Court dismissed the pension authority's claim for contributions from two partners of an open company. The authority argued the partners were liable for joint debts, but the court found they were exempt under the relevant company law provision. Consequently, the court ruled that no insurance obligation existed for these partners after the specified date.

Legislator headnote

AI generated

Section 2, paragraph 3 of the Act on Open Companies; The partners of an open company are not considered to be in an employment relationship and thus are not subject to mandatory pension insurance contributions.

Keywords

AI generated
open company partners pension insurance obligation employment relationship exemption joint liability exclusion VAKO insurance court

Cited Legislation

AI generated
Section 2, paragraph 3 of the Act on Open Companies as amended on 10 April 1981
AI generated
insurance_1983_163-1982
Insurance court dismissed pension fund's claim for overdue insurance premiums and interest due to statute of limitations.
admin_2003_rovaniemi__145
Court allows deduction of unpaid pension insurance premiums from pension when business partnership ceased paying.
insurance_1996_7364-1995
Pension fund members not liable for prior deficits without specific statutory rule in fund rules.
insurance_1983_1374-1982
Insurance court dismissed claim against partner for deceased partner's pension contributions based on partnership liability.
insurance_2006_6441-2005
Insurance court dismissed appeal; pension board lacked jurisdiction over pre-bankruptcy debt under Bankruptcy Act.

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Full text

Kahdella avoimen yhtiön osakkaalla oli TEL-vakuutus kesäkuussa 1980 alkaneen ja 31.7.1981 päättyneen työskentelyn osalta. Eläkelaitos oli 31.3.1982 päivätyssä vakuutuksen loppulaskelmassa ilmoittanut yrityksen tarkistusmaksuksi 9.666,30 markkaa korotettuna 1.4.1982 saakka. Eläkelautakunta ei pitänyt maksuunpanoa sopimuksen tai lain vastainen. VAKO: TEL:n 2 §:n 3 momentin mukaan, sellaisena kuin se kuului 10.4.1981 annetussa laissa, avoimen yhtiön yhtiömiestä, joka vastasi yhteisön sitoumuksista, ei ollut pidettävä työsuhteessa olevana. Yhtiömiehiä ei enää 1.7.1981 jälkeen tullut vakuuttaa TEL:n mukaan. VAKO poisti maksuunpanon ja palautti asian eläkelaitokselle uudelleen käsiteltäväksi. I -jaosto