Social security benefits regulation excludes commercial company bonuses from sick pay calculation bases.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court reversed the lower court's dismissal of the company's appeal regarding sick pay calculations. The company argued that bonuses granted to directors should be excluded from the sick pay base, while the Social Insurance Institution contended they should be included. The court ruled that the specific regulation excluding commercial entities from the general exclusion rule applies, allowing bonuses to be excluded from the calculation base.
Legislator headnote
AI generated§ 9 ust. 1 rozporządzenia Rady Ministrów z dnia 6 czerwca 1983 r. w sprawie zasad obliczania zasiłków z ubezpieczenia społecznego; The regulation excluding commercial companies from the general rule that bonuses are excluded from sick pay bases applies, permitting such bonuses to be excluded from the calculation base.