II UKN 452/98
AI generated
Supreme Court dismissed cassation; social security regulation applies only if statutory obligation exists.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Janusz C. against the Social Insurance Institution regarding his social security contributions. The applicant argued that a specific regulation exempting him from contributions, claiming the oil company should pay instead. The court held that the regulation merely defines contribution rates and does not independently create an exemption from the statutory obligation to insure.
Legislator headnote
AI generated§ 21 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.; The regulation determining contribution rates applies only when a statutory obligation to insure exists, as it does not independently regulate the obligation to pay contributions.
Keywords
AI generated
social security contributions
agency contract
business activity
cassation procedure
statutory obligation
regulation interpretation
dual insurance titles
Cited Legislation
AI generated§ 21 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne
art. 393 11 KPC
art. 393 12 KPC
art. 393 15 KPC
ustawa z dnia 19 grudnia 1975 r. o ubezpieczeniu społecznym osób wykonujących pracę na podstawie umowy agencyjnej lub umowy zlecenia