Legislator Case Law & Legislation
I UK 314/08 AI generated

Supreme Court dismisses appeal where employment contract was a sham to avoid social security contributions.

Case Number I UK 314/08
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal regarding the appellant's social security status. The court found that the employment contract was a sham designed to pay lower social security contributions than those required for the appellant's actual business activity. Consequently, the contract was deemed invalid as it violated the principle of good faith and constituted an evasion of the law.

Legislator headnote

AI generated

Art. 58 § 1 k.c.; Art. 6 ust. 1 pkt 2 w zw. z art. 9 ust. 2 in fine ustawy o s.u.s.: A contract of employment concluded solely to evade higher social security contributions constitutes a legal evasion and does not grant a valid basis for mandatory social insurance coverage.

Keywords

AI generated
evasion of law sham employment contract social security contributions good faith principle mandatory insurance status

Cited Legislation

AI generated
art. 58 § 1 k.c.
art. 6 ust. 1 pkt 2 w zw. z art. 9 ust. 2 in fine ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 398 § 14 k.p.c.
art. 98 k.p.c.
art. 58 § 1 k.c
art. 39813 § 1 k.p.c
art. 39813 § 2 k.p.c
art. 83 k.c
art. 3983 § 1 pkt 2 k.p.c
art. 39814 k.p.c

Cited Case Law

AI generated

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