Legislator Case Law & Legislation
III AUa 237/19 AI generated

One-person LLC partner treated as conducting business, subject to mandatory social insurance with choice of title.

Case Number III AUa 237/19
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The court ruled that a partner of a one-person limited liability company is legally considered to be conducting business activities. Consequently, the partner is subject to mandatory social insurance under specific statutory provisions but retains the right to choose the applicable insurance title when multiple grounds exist. The decision clarifies that this dual status applies uniformly to all partners of such entities regardless of their individual employment situation.

Legislator headnote

AI generated

Art. 6 ust. 1 pkt. 5 ustawy; Art. 9 ust. 2 i 2a ustawy: A partner of a one-person limited liability company is deemed to conduct business activities, making them subject to mandatory social insurance while simultaneously retaining the right to select the applicable insurance title in cases of overlapping grounds.

Keywords

AI generated
one-person LLC partner social insurance obligation choice of insurance title business activity status mandatory social security

Cited Legislation

AI generated
Art. 6 ust. 1 pkt. 5 of the Social Insurance Act
Art. 9 ust. 2 and 2a of the Social Insurance Act

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Full text

Wspólnik jednoosobowej spółki z ograniczoną odpowiedzialnością jest traktowany w rozumieniu ustawy systemowej jako prowadzący działalność gospodarczą, co oznacza, że podlega on obowiązkowym ubezpieczeniom społecznym na podstawie art.6 ust.1 pkt.5 i art.9 ust.2 i 2a ustawy, lecz również, tak jak każdy prowadzący działalność pozarolniczą, ma prawo do wyboru tytułu do podlegania ubezpieczeniom - w przypadku zbiegu tych tytułów - na podstawie art.9 ust.2 i 2a tej ustawy.