Polish Supreme Court dismisses extraordinary review, ruling agricultural cooperatives exempt from labor fund contributions for purely agricultural member activities.

The Supreme Court of Poland dismissed the extraordinary review against the Social Insurance Institution's decision to collect labor fund contributions from an agricultural cooperative. The cooperative argued that payments to members for agricultural activities did not constitute employment subject to social security contributions under the relevant Act. The court held that while members are insured under a separate decree, the specific legislation exempting agricultural activities from the labor fund applies to them, thereby invalidating the lower court's order to pay.