Legislator Case Law & Legislation
I UK 370/05 AI generated

Social security law prevails over university statutes; non-state school rules cannot exclude income from contribution base.

Case Number I UK 370/05
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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.

Keywords

AI generated
social security contributions non-state universities statutory hierarchy contribution base mandatory norms employment income equal treatment

Cited Legislation

AI generated
Art. 138 ust. 1 ustawy z dnia 12 września 1990 r. o szkolnictwie wyższym
Art. 2a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
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. 105 ust. 5 ustawy z dnia 12 września 1990 r. o szkolnictwie wyższym
art. 382 k.p.c
art. 232 k.p.c
art. 233 k.p.c
art. 328 § 2 k.p.c
art. 92 k.p

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