Supreme Court rules employer is social security contributor when employee performs work via third-party contract.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding whether an employer must pay social security contributions when an employee performs work for them through a contract with a third party. The court found that the employer, who bears the economic risk and receives the results of the work, is the proper contributor to prevent the third party from evading obligations. Consequently, the court established that the employer must sum the civil contract payment with the employment salary to calculate contributions.
Legislator headnote
AI generatedArt. 8 ust. 2a ust. 18 ust. 1a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych: The employer is the social security contributor when an employee performs work for them via a contract with a third party, as the third party cannot practically fulfill the contribution obligation.