Legislator Case Law & Legislation
II UK 211/06 AI generated

Social security contributions calculated on average wage require employer proof of employee consent.

Case Number II UK 211/06
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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

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