Social security contributions for lawyers in partial-time teams must be calculated at 60% of average salary.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a lawyer working in a partial-time team against a social security contribution assessment. The lower courts ruled that the regulation requiring contributions based on 60% of the average salary applies to lawyers in teams, distinguishing their status from individual practitioners. The court upheld this decision, rejecting claims of discrimination and affirming that the specific regulation governs the calculation method for this group.
Legislator headnote
AI generated§ 10 ust. 2 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne; The regulation establishing the 60% average salary base for social security contributions applies to lawyers acting as members of law teams, even when working in a partial-time capacity.