Social security law prevails over university statutes; non-state school rules cannot exclude income from contribution base.
Legislator summary
AI generatedThe Supreme Court dismissed the Social Insurance Institution's appeal against a lower court ruling that had exempted certain university staff from social security contributions. The institution argued that a non-state university's internal regulations could legally exclude specific income types from the contribution base, but the court rejected this. The court held that social security laws establish absolute norms requiring equal treatment and that internal university statutes cannot override these mandatory provisions regarding contribution bases.
Legislator headnote
AI generatedArt. 138 ust. 1 ustawy o szkolnictwie wyższym; Art. 2a ustawy o systemie ubezpieczeń społecznych: Internal university statutes cannot override mandatory social security laws; income from employment must be included in the social security contribution base regardless of internal regulations.