Social security appeal dismissed as inadmissible; dispute concerns contribution base, not insurance obligation eligibility.
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal as inadmissible because the dispute concerned the calculation base for social security contributions rather than the obligation to insure. The medical care organization argued that the employee's income from a contract for work should be excluded from the contribution base, while the Social Insurance Institution maintained it should be included alongside the salary. The court ruled that since the issue was purely about determining the contribution base under Article 2(3) of the Social Insurance Act, Article 393(5) of the Code of Civil Procedure bars cassation in such matters.
Legislator headnote
AI generatedArt. 2 ust. 3 ustawy z dnia 19 grudnia 1975 r. o ubezpieczeniu społecznym osób wykonujących pracę na podstawie umowy agencyjnej lub umowy zlecenia; Art. 393 ust. 5 Kodeksu postępowania cywilnego: Cassation is inadmissible in cases concerning the determination of the basis for calculating social security contributions.