Social security income includes contract work earnings even if the worker runs a business.
Legislator summary
AI generatedThe Supreme Court dismissed the Social Security Agency's cassation appeal against a lower court ruling. The court found that veterinarians performing official animal inspections under contract agreements with their employer were employees, not independent contractors, despite registering a business. Consequently, their earnings from these contracts were deemed employment income subject to social security contributions under Article 2, Section 3 of the relevant Act. The decision established that income from contract work performed for an employer counts as wages regardless of the worker's separate business registration.
Legislator headnote
AI generatedArt. 2 ust. 3 ustawy z dnia 19 grudnia 1975 r. o ubezpieczeniu społecznym osób wykonujących pracę na podstawie umowy agencyjnej lub umowy zlecenia; Income earned by an employee from contract work performed for their employer constitutes employment remuneration for social security purposes, irrespective of the employee's registration as a business operator.