Social security change effective from declaration date, not retroactive to January 1997 for business farmers.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal regarding the effective date of a social security change for a farmer. The applicant argued for coverage from January 1, 1997, but the court found the change only effective from the month the declaration was submitted in January 1998. The court ruled that the declaration is a constitutive legal act requiring the insured's active participation, meaning the new insurance regime could not apply retroactively without this specific action.
Legislator headnote
AI generatedArt. 2 ust. 1 ustawy z dnia 12 września 1996 r. o zmianie ustawy o ubezpieczeniu społecznym rolników; Art. 61 Kodeksu cywilnego: Change of social insurance status for business farmers requires a declaration, making the new coverage effective only from the date of submission, not retroactively to the start of the year.