III UK 50/05 AI generated

Housing allowance for teachers is a work-related benefit, not income from employment, and does not subject to social insurance contributions.

Case Number III UK 50/05

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2005-07-06

Outcome Allowed / Granted

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the Social Insurance Fund's cassation appeal against the Mayor's exemption from paying social insurance contributions on teacher housing allowances. The court held that the housing allowance is a benefit linked to the employment relationship but does not constitute income from employment under the relevant social insurance law. Consequently, the allowance is excluded from the base for calculating social and health insurance contributions.

Legislator headnote

AI generated

Art. 18 ust. 1; art. 4 pkt 9 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; Art. 54 ust. 3 Karty Nauczyciela: Housing allowances paid to teachers under the Teachers' Card are benefits linked to the employment relationship but do not constitute income from employment and are therefore excluded from the base for calculating social insurance contributions.

Keywords

AI generated

housing allowance teachers card social insurance contributions income from employment employment relationship Supreme Court ruling exemption from contributions

Cited Legislation

AI generated

Art. 18 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych

Art. 4 pkt 9 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych

Art. 54 ust. 3 Karty Nauczyciela

§ 1 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 18 grudnia 1998 r. w sprawie szczegółowych zasad ustalania podstawy wymiaru składek na ubezpieczenia emerytalne i rentowe

Art. 393 § 1 k.p.c.

art. 32 Konstytucji RP

art. 444 § 2 k.c

art. 39312 k.p.c