Supreme Court rules notaries are employers but not liable for social security fund contributions under insolvency law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the legal question regarding whether notaries must pay contributions to the Fund for Guaranteed Employee Benefits. The Social Security Institution argued that notaries are employers under the Insolvency Protection Act, while the applicant claimed the Notary Law excludes them from this definition. The Court held that although notaries are employers, the specific statutory definition requiring contributions does not apply to them because they do not conduct business activities.
Legislator headnote
AI generatedArt. 2 ust. 1 ustawy z dnia 29 grudnia 1993 r. o ochronie roszczeń pracowniczych w razie niewypłacalności pracodawcy; Art. 24 Prawa o notariacie: Notaries are employers but are not subject to the employer liability for social security fund contributions under the Insolvency Protection Act because they do not conduct business activities.