Social Security Act: Business registration address does not equal actual work location for liability purposes.
Legislator summary
AI generatedThe Supreme Court dismissed the contractor's cassation appeal, sending the case back to the appellate court for a new ruling on social security contributions. The contractor argued that a formal business registration address did not prove the actual location of work, which was frequently performed outside the registered premises. The court held that registration alone is insufficient and emphasized the need to examine the material organization of work and the employer's direct influence on conditions.
Legislator headnote
AI generatedArt. 12 ust. 3 ustawy o systemie ubezpieczeń społecznych; The registration of a business address does not determine the place of work for social security liability; actual material organization and direct supervision by the contractor are required to establish the place of work.