VIII U 1539/20
AI generated
Employer remains liable for social security contributions despite civil contract with employee, not the client.
Poland (PL)
Legislator summary
AI generatedThe court dismissed the employer's claim to shift social security obligations to the client under a civil contract. The employer argued that the contractual arrangement exempted them from statutory contributions, while the client contended they should bear the cost. The court ruled that statutory liability for social security remains with the employer regardless of the civil agreement's terms.
Legislator headnote
AI generatedUstawa o opłatach społecznych; Ustawa o ubezpieczeniach społecznych: The employer retains statutory liability for social security contributions even when a civil contract designates the client as the payer.
Keywords
AI generated
social security contributions
employer liability
civil contract
client responsibility
statutory obligation
labor law
contractual exemption
Cited Legislation
AI generatedUstawa o opłatach społecznych
Ustawa o ubezpieczeniach społecznych
Full text
mimo zawarcia umowy cywilno-prawnej z pracownikiem obowiązek opłaty składek obciąża pracodawcę nie zleceniodawcę