I UK 138/08
AI generated
Management contract within business activity is not a separate social insurance basis under Polish law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the appeal against a social insurance authority decision regarding a manager's liability. The court found that the management contract was executed within the individual's existing non-agricultural business activity, not as a separate legal basis. Consequently, the manager was covered under the general business activity provision rather than a specific management contract clause.
Legislator headnote
AI generatedArt. 13 pkt 9 ustawy o podatku dochodowym od osób fizycznych; Art. 6 ust. 1 pkt 4 ustawy o systemie ubezpieczeń społecznych: A management contract executed within a non-agricultural business activity does not constitute a separate basis for mandatory social insurance obligations.
Keywords
AI generated
management contract
social insurance basis
business activity
individual entrepreneur
mandatory insurance
tax income source
Supreme Court ruling
Cited Legislation
AI generatedArt. 13 pkt 9 of the Income Tax Act for Natural Persons
Art. 6 ust. 1 pkt 4 of the Social Insurance System Act
art. 39813 § 2 k.p.c
art. 39815 k.p.c
art. 108 § 2 k.p.c
art. 39821 k.p.c