Social insurance mandatory coverage requires trade registry entry, not tax office registration, for business activity. Dismissed cassation appeal against social insurance office decision.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Bożena D. against the Social Insurance Office's refusal to pay sick leave benefits. The court found that while the applicant registered her business with the trade registry, the tax office registration was merely a secondary indicator and not a statutory condition for mandatory social insurance coverage. Consequently, the lower court's finding that the applicant was insured from August 1, 1997, was upheld as legally correct.
Legislator headnote
AI generatedArt. 1 ust. 1 ustawy z dnia 18 grudnia 1976 r. o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą; Art. 3 ust. 1 ustawy z dnia 18 grudnia 1976 r. o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą: Mandatory social insurance coverage for business operators is established solely by the entry in the trade registry or concession, not by tax office registration for tax purposes.