Supreme Court ruled that public utility subsidiaries must pay social insurance contributions despite bankruptcy law exemptions for the parent entity.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland overturned a lower court decision that had exempted a subsidiary of a public utility enterprise from paying social insurance contributions. The employer argued that bankruptcy laws protecting public utilities prevented the subsidiary from facing insolvency proceedings. The court rejected this, holding that the exemption applies only to the entire multi-establishment enterprise, not its individual components, and that the statutory obligation to contribute remains regardless of the parent's protected status.
Legislator headnote
AI generatedArt. 2 ust. 2, art. 17 ust. 1 ustawy z dnia 29 grudnia 1993 r. o ochronie roszczeń pracowniczych w razie niewypłacalności pracodawcy; The employer comprising a part of a multi-establishment public utility enterprise is obligated to pay contributions to the Fund for Guaranteed Employee Benefits, as bankruptcy law exemptions apply only to the whole enterprise and not its constituent parts.