Social Security Court ruled pension reduction income excludes tax-deductible business expenses.
Legislator summary
AI generatedThe Supreme Social Security Court allowed the applicant's request to reduce her pension by correcting the calculated income. The Social Security Institution had initially determined income without deducting allowable business expenses, while the applicant argued for their inclusion based on tax law principles. The court held that the statutory definition of income for pension reduction purposes does not encompass net income after deducting business costs.
Legislator headnote
AI generatedArt. 24 ust. 1 ustawy o rewaloryzacji emerytur i rent; § 1 ust. 1 pkt 1 rozporządzenia w sprawie zasad zawieszania lub zmniejszania emerytury i renty: The term 'income from employment' for pension reduction purposes refers to gross remuneration and does not include deductions for business expenses.