Supreme Court ruled that 1970-1976 bonuses from agricultural funds must be included in pension calculation bases.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding whether bonuses paid between 1970 and 1976 from agricultural funds should be included in the pension calculation base. The court found that these bonuses were subject to mandatory pension contributions under the 1968 Act on the Pension Fund, making them part of the social insurance system. Consequently, the court ruled that these amounts must be considered when determining the pension and annuity under the relevant 1998 Act.
Legislator headnote
AI generatedArt. 15 ust. 1 ustawy z dnia 17 grudnia 1998 r. o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych; Art. 23 ustawy z dnia 23 stycznia 1968 r. o funduszu emerytalnym: Bonuses paid from agricultural funds between 1970 and 1976, subject to mandatory pension contributions, must be included in the pension calculation base.