Supreme Court ruled judges' 1999 base salaries were not subject to gross-up due to social security exemption.
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding the calculation of judges' base salaries for 1999, determining they were not subject to gross-up. The plaintiff, a judge, argued for salary adjustment based on social security contributions, while the Court noted that judges were exempt from such contributions starting in 1998. Consequently, the Court held that the specific gross-up mechanism applicable to other employees could not be applied to judges' exempt salaries.
Legislator headnote
AI generatedArt. 71 § 1 ust. 2 u.s.p.; art. 27 ust. 1 ustawy budżetowej na rok 1999; Art. 781 § 1 u.s.p.; Art. 110 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych: Judges' base salaries exempt from social security contributions are not subject to gross-up mechanisms designed to offset the burden of such contributions.