Supreme Court dismissed cassation against social insurance exemption for farmer running a business since 1997.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a farmer against the Social Insurance Fund's decision to exempt her from business-related social insurance starting January 1, 1997. The appellant argued that she should remain insured as a farmer under the 1990 Act despite running a business, citing the 1996 amendment allowing choice of insurance systems. The court ruled that the choice right under Article 5a only applies retroactively from the law's effective date and that the appellant's prior obligation to declare her business activity took precedence.
Legislator headnote
AI generatedArt. 5a ust. 1 ustawy z dnia 20 grudnia 1990 r. o ubezpieczeniu społecznym rolników; Art. 5a ust. 2 ustawy z dnia 20 grudnia 1990 r. o ubezpieczeniu społecznym rolników: The right to choose between farmer and business social insurance systems applies only from the date the amending law enters into force, excluding retroactive application to periods prior to that date.