Legislator Case Law & Legislation
II UKN 92/98 AI generated

Social security contributions for employees with agency contracts are treated as employment income regardless of business status.

Case Number II UKN 92/98
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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 generated
Art. 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

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text