Social security court dismisses appeal, ruling sick pay base cannot exceed prior contribution income limits.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a self-employed individual against a social insurance fund decision. The court found that the base for calculating sick pay must not exceed the income used as the basis for social insurance contributions in the preceding month, which was capped at 250% of the average wage. Although the lower court had allowed a higher declared amount due to a short gap between benefits, the Supreme Court ruled that the statutory cap applied retroactively to the relevant period, rendering the higher calculation unlawful.
Legislator headnote
AI generatedArt. 48 ust. 1 ustawy o świadczeniach pieniężnych z ubezpieczenia społecznego w razie choroby i macierzyństwa; Art. 20 ust. 3 ustawy o systemie ubezpieczeń społecznych: The base for calculating sick pay for a non-employee cannot exceed the income serving as the basis for social insurance contributions, which is subject to a statutory upper limit.