Social security contribution dispute dismissed; no appeal allowed for determining contribution base amount under Polish law.
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a business owner against a social security fund decision regarding contribution amounts. The core dispute concerned whether the contribution base for employees working abroad should be the declared wage or a specific statutory minimum, rather than a calculation error. Since the case involved determining the legal basis for calculating contributions, the court ruled that cassation proceedings were procedurally inadmissible under the relevant code.
Legislator headnote
AI generatedArt. 393 pkt 5 Kodeksu postępowania cywilnego; Art. 393 § 1 Kodeksu postępowania cywilnego: In disputes concerning the determination of the basis for calculating social security contributions, the right to appeal to the Supreme Court via cassation is excluded.