I UK 282/06
AI generated
Social security contributions on life insurance premiums deemed income under tax law due to employer substitution.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by an employer against a social security fund decision. The court found that premiums paid by an employer to cover an employee's life insurance policy constituted income under tax law, thereby forming the correct basis for calculating social security contributions. Consequently, the employer was ordered to pay the outstanding contributions and interest for the relevant periods.
Legislator headnote
AI generated§ 7 rozporządzenia Rady Ministrów z 29 stycznia 1990 r.; Art. 12 ust. 1 ustawy o podatku dochodowym od osób fizycznych: Premiums paid by an employer to cover an employee's life insurance policy are considered income from employment and form the basis for social security contributions.
Keywords
AI generated
social security contributions
life insurance premiums
employer substitution
income from employment
tax law definition
substitution agreement
employer liability
Cited Legislation
AI generated§ 7 rozporządzenia Rady Ministrów z 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne
Art. 12 ust. 1 ustawy o podatku dochodowym od osób fizycznych
art. 118 k.c
art. 65 k.c
art. 227 k.p.c
art. 385 k.p.c
Cited Case Law
AI generatedII UKN 143/01
III ZP 39/98
Social security contributions on life insurance premiums paid by employer were deemed income subject to contributions until July 1998.
I UK 232/04
Supreme Court dismisses cassation; 10-year statute of limitations for social security contributions does not apply to debts expired before 2003.
I UK 83/05
Teacher housing allowance is employment income subject to social security contributions under Polish law.