Legislator Case Law & Legislation
IV U 267/19 AI generated

Court rules parental leave before 1999 is non-contributory, while post-1999 leave is subject to social insurance contributions.

Case Number IV U 267/19
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The court determined that parental leave taken prior to January 1, 1999, constitutes a non-contributory period, whereas leave taken after that date falls under the mandatory social insurance contribution scheme. The plaintiff argued for a specific classification of the leave period based on the date of utilization, relying on the distinction established in the Social Insurance System Act. The court upheld this distinction, confirming that the legal status of the period changes depending on whether it was utilized before or after the specified cutoff date.

Legislator headnote

AI generated

s. 6 ust. 1 pkt 19 ustawy o systemie ubezpieczeń społecznych: parental leave utilized before 1999 is a non-contributory period, while leave utilized after 1999 is a contribution period subject to social insurance obligations.

Keywords

AI generated
parental leave classification social insurance contributions non-contributory period Social Insurance System Act contribution period status temporal cutoff date insurance obligation scope

Cited Legislation

AI generated
s. 6 ust. 1 pkt 19 ustawy o systemie ubezpieczeń społecznych

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Full text

okres urlopu wychowawczego jest okresem nieskładkowym, jeżeli był wykorzystany przed 01.01.1999r., natomiast po tej dacie jest okresem ubezpieczenia objętym obowiązkiem opłacenia składki (srt. 6 ust. 1 pkt 19 ustawy o systemie ubezpieczeń społecznych)