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VIII U 1433/22 AI generated

Court dismisses claim that contribution base exceeds social solidarity limits in Polish social security law.

Case Number VIII U 1433/22
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the plaintiff's appeal regarding the calculation of social security contributions. The plaintiff argued that the contribution base exceeded the limits of social solidarity, while the defendant maintained statutory compliance. The court ruled that the statutory contribution base is fixed by law and cannot be adjusted based on abstract principles of social solidarity.

Legislator headnote

AI generated

Art. 18 ust. 1 ustawy o ubezpieczeniach społecznych; Art. 18 ust. 2 ustawy o ubezpieczeniach społecznych: The statutory contribution base is legally fixed and cannot be adjusted based on abstract principles of social solidarity.

Keywords

AI generated
social security contributions contribution base limits social solidarity principle administrative appeal statutory calculation rules

Cited Legislation

AI generated
Art. 18 ust. 1 ustawy o ubezpieczeniach społecznych z dnia 20 marca 2000 r.
Art. 18 ust. 2 ustawy o ubezpieczeniach społecznych z dnia 20 marca 2000 r.

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Full text

wysokość podstawy wymiaru składek nie może być ustalona ponad granice solidaryzmu społecznego