Social security contributions for individuals can be waived if a significant personal interest exists, even without total unenforceability.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court partially overturned the appellate court's decision to waive social security contributions for the appellant, Kajetan V. The lower court had granted a waiver based on the appellant's inability to pay due to the death of his wife and a factory flood, but failed to consider the specific statutory provision allowing waivers for individuals with significant interests. The Supreme Court ruled that the appellate court erred in law by ignoring the relevant article of the Social Insurance System Act, which permits waiving contributions when a significant personal interest exists, thereby remanding the case for a proper application of this rule.
Legislator headnote
AI generatedArt. 17 ust. 1 ustawy z dnia 18 grudnia 2002 r. o zmianie ustawy o systemie ubezpieczeń społecznych; contributions payable by natural persons may be waived if a significant interest of the obligor exists, even in the absence of total unenforceability.