Legislator Case Law & Legislation
VIII U 2519/18 AI generated

Court dismisses claim regarding social security contribution base based on salary stated in job offer annex.

Case Number VIII U 2519/18
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The court dismissed the plaintiff's claim challenging the calculation of social security contributions based on the salary figure provided in the job offer annex. The plaintiff argued that the declared salary was insufficient to cover their actual earnings, while the defendant maintained that the contractually stated amount in the annex was the legally binding basis for contributions. The court ruled that without evidence of a discrepancy between the declared salary and actual remuneration, the stated amount must be accepted for calculating social security obligations.

Legislator headnote

AI generated

Ustawa o ubezpieczeniach społecznych; Ustawa o podatku dochodowym od osób fizycznych: The declared salary in the job offer annex constitutes the exclusive basis for calculating social security contributions unless proven otherwise.

Keywords

AI generated
social security contributions salary declaration job offer annex contribution base labor contract dispute

Cited Legislation

AI generated
Ustawa z dnia 20 marca 2000 r. o ubezpieczeniach społecznych
Ustawa z dnia 16 marca 2000 r. o podatku dochodowym od osób fizycznych

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Full text

analizując zakres czynności - na zajmowanym stanowisku, brak podstaw do przyjęcia - wysokości wynagrodzenia, stanowiącego podstawę wymiaru składek na ubezpieczenie społeczne, wskazanego w aneksie do wniosku o pracę