Social security contribution rate for special agricultural activities does not apply if other business activities are also conducted.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Tadeusz M. against the Social Insurance Institution's decision to collect social security contributions. The court found that while the applicant conducted privileged special agricultural activities, he simultaneously engaged in other commercial enterprises, rendering the special contribution rate inapplicable. Consequently, the court upheld the lower court's ruling based on the principle that the privileged status was lost due to the mixed nature of his business operations.
Legislator headnote
AI generated§ 52 ust. 4 pkt 2 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne; The privileged method of paying social security contributions at a reduced rate for special agricultural activities does not apply when the entity also conducts other commercial activities.