Social security contributions returned due to low income are not considered improperly collected, so no interest applies.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by two agents against the Social Insurance Fund regarding the return of their social security contributions. The lower courts ruled that because the applicants' annual income did not reach half the minimum wage, the contributions were legally required to be refunded under the relevant insurance law. The Supreme Court agreed, holding that the statutory provision for interest on improperly collected payments does not apply to the return of contributions mandated by the insurance statute.
Legislator headnote
AI generatedArt. 27 ust. 1 ustawy ubezpieczeniowej; Art. 35 ust. 5 ustawy o finansowaniu ubezpieczeń społecznych: Contributions returned pursuant to the insurance law due to low income are not deemed improperly collected, and thus the provision granting interest for improperly collected payments does not apply.