Cooperative members' surplus share rights depend on work contribution regardless of specific distribution method.
Legislator summary
AI generatedThe Supreme Court ruled that cooperative members are entitled to a proportional share of the surplus based on their work contribution, even when distributed via interest or capital increases. The lower courts had initially invalidated internal rules restricting distribution to full-year employees, ordering proportional payments for partial-year members. The Court affirmed that all surplus distribution methods listed in the query constitute remuneration for work and must adhere to the statutory principle of proportionality to work input.
Legislator headnote
AI generatedArt. 183 § 1 Prawa spółdzielczego; Art. 77 § 2 Prawa spółdzielczego: All methods of distributing the surplus share designated for members, including interest and capital increases, constitute remuneration for work and must be allocated proportionally to the member's work contribution.