Legislator Case Law & Legislation
III PZP 18/02 AI generated

Court rules interest applies to net wages after statutory deductions are made.

Case Number III PZP 18/02
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The 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 generated

Art. 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 generated
Art. 481 § 1 Kodeks cywilny
Art. 300 Kodeks postępowania cywilnego

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