Social security contributions based on 100% Sunday bonus for unused holidays, not full salary.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding the calculation base for social security contributions on unused holiday days. The Social Insurance Institution argued that only the 100% Sunday bonus should be subject to contributions, excluding the base salary. The Court agreed, ruling that this bonus represents compensation for resigning from another holiday rather than payment for work performed. Consequently, the employer is only liable for contributions on the bonus amount, not the full salary.
Legislator headnote
AI generated§ 7 ust. 1 pkt 3 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.; art. 134 § 1 pkt 2 Kodeksu pracy: The 'equivalent for unused holiday days' constitutes only the 100% Sunday bonus, not the full salary, as the bonus is compensation for resigning from another day off rather than remuneration for work performed.