Supreme Court rules that a lawyer's social security contribution base cannot be reduced based on part-time academic employment.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the request to reduce a lawyer's social security contribution base due to concurrent part-time academic employment. The applicant argued that the regulation allowing proportional contribution reductions for part-time workers should apply to his dual role as a university lecturer and an independent lawyer. The court held that the concept of 'working hours' is specific to employment relationships and does not fit the unique nature of a lawyer's income, which depends on case volume rather than time spent.
Legislator headnote
AI generated§ 10 ust. 2 i 3 rozporządzenia Rady Ministrów z dnia 28 stycznia 1990 r. w sprawie wysokości podstawy wymiaru składek na ubezpieczenie społeczne; The concept of working hours is specific to employment relationships and cannot be applied to reduce social security contributions for independent lawyers based on concurrent academic employment.