Court convicted business owner for late social security contributions, applying the most severe penalty clause to mitigate the fine.
Poland (PL)
Legislator summary
AI generatedThe court convicted the defendant, Z. S., of failing to pay social security and employment fund contributions and sentenced him to a fine of 800 PLN. Although the law mandates a minimum fine of 3,000 PLN for such violations, the court applied a statutory provision allowing for extraordinary leniency due to the defendant's financial difficulties. The court determined that the single act of non-payment covered multiple statutes and selected the most severe penalty clause while still reducing the amount below the statutory minimum.
Legislator headnote
AI generatedArt. 98 ust. 1 pkt 1a ustawy o systemie ubezpieczeń społecznych; Art. 122 ust. 1 pkt 1 ustawy o promocji zatrudnienia i instytucjach rynku pracy; Art. 39 § 1 k.k.: When a single act violates multiple criminal provisions, the most severe penalty applies, but courts may apply extraordinary leniency to impose a fine below the statutory minimum if justified by specific circumstances.