II UK 211/06
AI generated
Social security contributions calculated on average wage require employer proof of employee consent.
Legislator summary
AI generatedThe Supreme Court dismissed the applicant's cassation appeal against a lower court ruling that denied a sick leave benefit. The applicant argued that social security contributions should be based on his actual income, while the employer declared contributions based on the average monthly wage. The court held that the employer bears the burden of proving the employee consented to this lower contribution base, which they failed to do.
Legislator headnote
AI generated§ 9 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.; The employer bears the burden of proving the employee's consent to calculating social security contributions based on the average wage rather than actual income.
Keywords
AI generated
social security contributions
average wage base
employee consent burden
sick leave benefit
employer declaration
Cited Legislation
AI generated§ 9 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne
art. 6 k.c
art. 391 k.p.c
art. 39815 k.p.c
art. 108 § 2 k.p.c