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II UK 241/05 AI generated

Social security contributions dismissal limited to employer portion; court rejects full dismissal based on employee's financial hardship.

Case Number II UK 241/05
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court partially quashed the lower court's decision to dismiss social security contributions in full due to the employer's financial hardship. The court held that while the employer's situation justified a partial dismissal of their share, it did not excuse the portion deducted from the employee's wages. Consequently, the case regarding the employee's share was remitted for retrial, while the claim against the employer was dismissed.

Legislator headnote

AI generated

Art. 28 ust. 2 i 3 ustawy o systemie ubezpieczeń społecznych; Art. 30 ustawy o systemie ubezpieczeń społecznych; The court may dismiss social security contributions in full or in part based on the payer's circumstances, but such dismissal applies only to the portion financed by the payer and does not extend to the portion deducted from the employee's remuneration.

Keywords

AI generated
social security contributions dismissal of debt employer liability employee remuneration financial hardship Social Insurance Act partial dismissal

Cited Legislation

AI generated
Art. 28 ust. 2 i 3 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 30 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 16 ust. 1 in fine ustawy o systemie ubezpieczeń społecznych
Art. 83 ust. 4 ustawy o systemie ubezpieczeń społecznych
Ustawa z dnia 20 kwietnia 2004 r. o zmianie ustawy o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych oraz niektórych innych ustaw
art. 476 § 2 pkt 1 k.p.c
art. 4778 § 1 k.p.c
art. 39814 k.p.c
art. 39815 § 1 k.p.c

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