II UKN 92/98
AI generated
Social security contributions for employees with agency contracts are treated as employment income regardless of business status.
Legislator summary
AI generatedThe Supreme Court dismissed the Social Insurance Agency's cassation appeal against a decision ordering it to pay outstanding social security contributions. The agency argued that the contractor was a self-employed business operator exempt from social insurance, but the court found no evidence supporting this claim. The court ruled that income from agency or service contracts remains employment income for social security purposes, regardless of the worker's formal business status.
Legislator headnote
AI generatedArt. 2 ust. 1 pkt 2 ustawy z dnia 19 grudnia 1975 r. o ubezpieczeniu społecznym; Income from agency or service contracts is treated as employment income for social security calculations, regardless of whether the worker is formally a business operator.
Keywords
AI generated
social security contributions
agency contract
employment income
business operator status
social insurance law
cassation appeal
dual employment status
Cited Legislation
AI generatedArt. 2 ust. 1 pkt 2 of the Social Insurance Act of 19 December 1975
Art. 2 ust. 3 of the Social Insurance Act of 19 December 1975
Art. 393 § 12 of the Code of Civil Procedure