Social security law: waiting for orders does not equal temporary cessation of business activity.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a self-employed individual against a decision to maintain his social security coverage. The court found that the appellant's periods of inactivity were merely waiting times for new orders while he remained ready to work, rather than a genuine cessation of business. Consequently, the obligation to pay social security contributions continued because the statutory definition of business activity includes preparation and waiting, not just the execution of specific services.
Legislator headnote
AI generatedArt. 13 pkt 4 ustawy o systemie ubezpieczeń społecznych; The factual non-performance of business activity during the waiting period for new orders or while searching for them does not constitute a temporary cessation of such activity.