II UKN 283/97
AI generated
Holiday bonuses are excluded from social security contributions as special occasion awards under Polish law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the housing cooperative's cassation appeal regarding unpaid social security contributions. The court held that Christmas, Easter, and Builders' Day bonuses constitute special occasion awards exempt from contributions. Consequently, the lower courts' imposition of the debt was overturned and the case remanded for reconsideration.
Legislator headnote
AI generated§ 7 ust. 1 pkt 7 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.: Special occasion awards paid in connection with a festive day are excluded from the basis for calculating social security contributions, regardless of their percentage relation to wages.
Keywords
AI generated
social security contributions
special occasion awards
holiday bonuses
exemption from contributions
Polish social security law
Cited Legislation
AI generated§ 7 ust. 1 pkt 7 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne
art. 5 KC
§ 53 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.