Supreme Court quashes social security pension award due to incorrect application of contractor contribution financing rules.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the appellate court's pension award against the applicant Irena W. and remanded the case for retrial. The applicant argued she was the sole contributor to her social security premiums, while the lower court incorrectly identified her as the employer. The court ruled that Article 25 of the relevant Social Security Act mandates that premiums for contractors are financed partly from the contractor's own funds, not the payer's, and the lower court failed to apply the necessary ministerial regulations regarding these contributions.
Legislator headnote
AI generatedArt. 25 ust. 1 ustawy o ubezpieczeniu społecznym osób wykonujących pracę na podstawie umowy agencyjnej lub umowy zlecenia; Art. 33 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; The court established that for contractors, social security premiums are financed partly from the contractor's own funds, distinguishing this from employees where premiums are fully paid by the employer, and held that failure to apply specific ministerial regulations regarding contribution calculation constitutes a ground for cassation.