Public utility enterprise with conditional bankruptcy status must pay social security contributions despite bankruptcy law exclusions.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court allowed the Social Insurance Fund's appeal against a lower court ruling that exempted a public utility enterprise from paying social security contributions. The lower court had argued that the enterprise's status as a public utility excluded it from bankruptcy and liquidation proceedings, thereby negating the obligation to pay. The Supreme Court rejected this, holding that while the enterprise has conditional bankruptcy status, it remains subject to the law protecting employee claims in case of insolvency. Consequently, the court ruled that the lower court's decision constituted a serious violation of law and the public interest.
Legislator headnote
AI generatedArt. 3 § 2 rozporządzenia Prezydenta Rzeczypospolitej z dnia 24 października 1934 r. Prawo upadłościowe; Art. 2 ust. 2 ustawy z dnia 29 grudnia 1993 r. o ochronie roszczeń pracowniczych w razie niewypłacalności pracodawcy: An enterprise with conditional bankruptcy status remains subject to the obligation to pay social security contributions under the insolvency protection law, as its public utility status does not exempt it from such statutory duties.