II UKN 313/99
AI generated
Farmer receiving pre-retirement allowance exempt from social security contributions as covered by another insurance.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by the social security fund against a lower court ruling. The court found that a farmer receiving a pre-retirement allowance was already covered under another social insurance scheme, specifically the unemployment insurance fund. Consequently, the farmer was not obligated to pay contributions to the farmers' social security insurance during this period.
Legislator headnote
AI generatedArt. 7 ust. 1; Art. 16 ust. 3 of the Farmers' Social Insurance Act: The period of receiving a pre-retirement allowance constitutes a period subject to 'another social insurance,' thereby exempting the recipient from mandatory contributions to the farmers' social security insurance.
Keywords
AI generated
pre-retirement allowance
social security insurance
farmers' insurance
unemployment insurance
mandatory contributions
double insurance
exemption from contributions
Cited Legislation
AI generatedArt. 7 ust. 1 of the Farmers' Social Insurance Act
Art. 16 ust. 3 of the Farmers' Social Insurance Act
Art. 6 pkt 14 of the Farmers' Social Insurance Act
Art. 37j of the Employment Act
Art. 37m ust. 3 of the Employment Act