II UK 71/08
AI generated
Social security contributions paid under invalid employment title must be offset against business activity contributions, not refunded.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal regarding the refund of overpaid social security contributions. The facts show that contributions were paid for a sole shareholder treated as an employee, but she was later found to be a self-employed business operator. The court ruled that these contributions should have been offset against the mandatory business activity contributions rather than refunded.
Legislator headnote
AI generatedArt. 24 ust. 7 ustawy o systemie ubezpieczeń społecznych; Art. 118 k.c.: Contributions paid under an invalid employment title for a sole shareholder of a single-person LLC must be offset against contributions due for mandatory social insurance as a self-employed business operator, not refunded.
Keywords
AI generated
social security contributions
invalid employment title
sole shareholder
single-person LLC
offsetting contributions
refund of overpayments
self-employed activity
Cited Legislation
AI generatedArt. 24 ust. 7 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 118 k.c.
art. 118 k.c
art. 410 k.c
art. 45 ust. 1 Konstytucji RP
art. 67 ust. 1 Konstytucji RP
art. 39814 k.p.c