Legislator Case Law & Legislation
II UKN 276/98 AI generated

Social security contributions do not automatically imply employment status if facts show a civil partner relationship.

Case Number II UKN 276/98
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Kazimierz M. against the Social Insurance Institution's decision regarding his social security classification. The court found that while the insured performed tasks for his wife's civil partnership, the specific circumstances and lack of strict working hours indicated a partnership relationship rather than an employment contract. Consequently, the court ruled that paying contributions and filing declarations does not automatically establish employment status when the underlying relationship is that of a civil partner.

Legislator headnote

AI generated

Art. 4 ust. 2 pkt 2 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; Art. 26 ust. 1 pkt 2 ustawy o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą: Paying social security contributions and filing declarations do not automatically establish employment status if the facts indicate the person is a civil partner of the business owner.

Keywords

AI generated
social security contributions civil partnership status employment contract distinction social insurance classification cassation appeal dismissal fictitious employment contract Supreme Court ruling

Cited Legislation

AI generated
Art. 382 KPC
Art. 5 KPC
Art. 4 ust. 2 pkt 2 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
Art. 26 ust. 1 pkt 1 ustawy z dnia 18 grudnia 1976 r. o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą oraz ich rodzin
Art. 393 KPC

Cited Case Law

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