II UKN 16/97
AI generated
Social security obligation date is contract signing, not court determination of employment relationship status.
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal against a lower court's decision regarding social security contributions. The appellant argued that the labor contract was void and the obligation should be dated differently, but the court found this irrelevant. The court ruled that the obligation arises strictly from the contract's signing date, not from any subsequent judicial determination of the employment relationship's validity.
Legislator headnote
AI generatedArt. 365, 366, 393 § 12 k.p.c.; The obligation to insure an employee arises on the date the labor contract is concluded, not on the date a court determines the existence of an employment relationship.
Keywords
AI generated
social security obligation
labor contract date
employment relationship determination
res judicata principle
social insurance contributions
Cited Legislation
AI generatedArt. 365 k.p.c.
Art. 366 k.p.c.
Art. 393 § 12 k.p.c.