Running a business during unpaid leave triggers social security contributions for self-employed individuals under Polish law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Wiesława Z.-N. against the Social Insurance Fund regarding her social security status. The court confirmed that conducting a dental practice while on unpaid leave under Article 174 of the Labor Code subjects her to social insurance as a self-employed person, not as an employee. The ruling clarified that unpaid leave does not constitute employment sufficient to exempt her from self-employed contributions, distinguishing it from paid leave or maternity leave where remuneration is received.
Legislator headnote
AI generatedArt. 2 ust. 1 pkt 1 ustawy z dnia 18 grudnia 1976 r. o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą; Art. 174 Kodeksu pracy: Conducting business activities during unpaid leave precludes the employee exemption from social security contributions for self-employed persons because the lack of remuneration means the employee is not employed at least half-time.