III PZP 18/02
AI generated
Court rules interest applies to net wages after statutory deductions are made.
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding whether statutory interest applies to the portion of wages withheld for taxes and social security. The plaintiff sought interest on the difference between gross and net wages, arguing that the withheld amounts were not part of the owed remuneration. The court held that interest is a secondary debt accessory to the main wage obligation, meaning it must accrue on the full gross amount regardless of subsequent statutory deductions.
Legislator headnote
AI generatedArt. 481 § 1 Kodeks cywilny; Art. 300 Kodeks postępowania cywilnego: Interest on delayed payment of wages is due on the gross amount, including the portion subject to statutory deductions, as the main debt remains fully owed to the employee.
Keywords
AI generated
statutory interest
wages for work
gross vs net
tax deductions
social security contributions
accessory debt
delayed payment
Cited Legislation
AI generatedArt. 481 § 1 Kodeks cywilny
Art. 300 Kodeks postępowania cywilnego