Failure to notify social security office does not exempt business owner from social insurance obligations.
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Teresa M. against the Social Insurance Institution's claim for unpaid social insurance contributions. The court held that the applicant's failure to inform the local administrative authority about her business activity did not exempt her from the statutory obligation to register and pay contributions. Consequently, the court affirmed that the applicant remained liable for the outstanding debts despite the administrative oversight.
Legislator headnote
AI generatedArt. 2 ust. 2 ustawy z dnia 18 grudnia 1976 r. o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą; The failure of a territorial administrative authority to notify the social insurance fund about a business activity does not exempt the entrepreneur from the obligation to register for social insurance and pay contributions.