II UKN 403/98
AI generated
Supreme Court dismissed cassation, ruling disguised work contracts were actually employment contracts to evade social security contributions.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a company against a social security fund decision. The court found that contracts labeled as 'work contracts' lacked essential elements and were actually employment contracts designed to avoid social security contributions. Consequently, the company was ordered to pay social security contributions and litigation costs.
Legislator headnote
AI generatedArt. 3931 KPC; If factual circumstances show that contracts named 'work contracts' lack essential elements and aim to evade social security contributions, they are deemed employment contracts.
Keywords
AI generated
disguised employment contracts
social security evasion
work contract vs employment
cassation appeal dismissal
labor law classification
Cited Legislation
AI generatedArt. 3931 KPC
Art. 39311 KPC
§ 7 ust. 1 pkt 3 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.