Supreme Court allows changing insurance title from business activity to contract work to lower mandatory social security costs.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland overturned the lower court's decision, allowing an insured person to change their social security title from business activity to contract work. The insured argued this change was made to reduce mandatory pension and disability insurance costs, while the social security agency claimed the work was identical to the business activity. The court ruled that the law permits such a title change regardless of whether the contract work aligns with the business activity, provided the contract is genuine.
Legislator headnote
AI generatedArt. 9 ust. 1a, ust. 2 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; The insured may voluntarily change the basis of mandatory pension and disability insurance coverage, and the legality of such a change is not dependent on the work performed under the contract differing from the subject matter of the business activity.