Legislator Case Law & Legislation
II UKN 186/00 AI generated

Social security income includes contract work earnings even if the worker runs a business.

Case Number II UKN 186/00
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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.

Keywords

AI generated
social security contributions employment income definition contract work agreements employee status determination business operator registration veterinary inspection duties remuneration classification

Cited Legislation

AI generated
Art. 2 ust. 3 of the Act of 19 December 1975 on social insurance of persons performing work on the basis of an agency contract or a contract for work
Art. 3 of the Act of 19 December 1975 on social insurance of persons performing work on the basis of an agency contract or a contract for work
Art. 2 ust. 1 of the Act of 18 December 1976 on social insurance of persons conducting business and their families
Art. 393 of the Code of Civil Procedure

Cited Case Law

AI generated

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