Legislator Case Law & Legislation
III ZP 13/01 AI generated

Supreme Court rules labor courts must award gross wages without deducting social security or tax installments.

Case Number III ZP 13/01
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court resolved a legal question regarding whether labor courts should deduct social security contributions and income tax installments from awarded wages. The court held that such deductions occur only upon payment, not at the judgment stage, and thus the dispute over gross versus net wages falls outside the scope of the current proceedings. Consequently, the court ruled that labor courts must award the full gross amount without any deductions.

Legislator headnote

AI generated

§ 150 of the Internal Court Procedure Regulations; Labor courts must award gross wages without deducting social security contributions or tax installments because deductions occur only upon payment, not at the judgment stage.

Keywords

AI generated
gross wages social security deductions income tax installments labor court procedure judgment scope payment timing executive priority

Cited Legislation

AI generated
art. 316 § 1 KPC
§ 150 of the Internal Court Procedure Regulations
art. 1025 § 1 KPC
art. 325 KPC
art. 481 § 1 KC

Cited Case Law

AI generated
III CZP 14/77
NP 1978 r. nr 7-8

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