Supreme Court held the employer liable for social security contributions until the new regulation took effect. The court ruled that the employer failed to inform the employee of the new voluntary insurance rules. Consequently, the court reversed the lower court's decision denying social security coverage. The employer must pay the contributions for the period where the employee was not properly informed.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court reversed the lower court's decision to deny social security coverage to a deceased employee's widow. The court found that the employer failed to inform the employee of the new voluntary insurance requirements under the March 1995 regulation, which had not yet taken effect at the time of employment. Consequently, the court ruled that the employer remained liable for social security contributions until the new regulation became effective, establishing that the obligation to pay was not waived by the subsequent change in law.
Legislator headnote
AI generated§ 2 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 17 grudnia 1991 r.; art. 75 ustawy z dnia 14 grudnia 1994 r. o zatrudnieniu i przeciwdziałaniu bezrobociu: The obligation to report and pay social security contributions for an employee sent abroad under a contract with a leading unit falls on that unit until the new regulation takes effect, and the employer cannot rely on a subsequent regulation to avoid liability for the period where the employee was not properly informed of the new voluntary insurance rules.