II UK 98/10 AI generated

Supreme Court rules tips paid to waiters must be included in social security contribution base.

Case Number II UK 98/10

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2010-09-09

Outcome Dismissed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by a company against a social security office's decision. The court held that tips paid to waiters from card transactions constitute income from employment under the Income Tax Act and must be included in the social security contribution base. Consequently, the company's argument that such payments were not taxable income was rejected, upholding the lower court's determination.

Legislator headnote

AI generated

Art. 18 ust. 1 s.u.s.; Art. 20 ust. 1 s.u.s.; Art. 12 p.d.o.f.: Payments to employees financed by tips paid by card, even if not directly received by the employee, constitute income from employment and form the basis for social security contributions.

Keywords

AI generated

social security contributions tips income employment income card payment tips income tax act cassation appeal waiter remuneration

Cited Legislation

AI generated

Art. 18 ust. 1 s.u.s.

Art. 20 ust. 1 s.u.s.

Art. 4 pkt 9 s.u.s.

Art. 12 p.d.o.f.

Art. 10 ust. 1 k.r.s.

art. 2 Konstytucji RP

art. 8 k.p

art. 382 k.p.c

art. 391 k.p.c

art. 2 Konstytucji

Cited Case Law

AI generated

NSA z dnia 14 listopada 2003 r., I SA/Łd 1493/02

WSA w Szczecinie z dnia 8 lipca 2009 r., I SA/Sz 322/09

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Supreme Court dismissed appeal on implied lease based on 25-year possession and good faith.

Supreme Court dismisses appeal, ruling civil courts must respect administrative decisions with irreversible legal effects despite procedural flaws.

Supreme Court rules that a court is bound by a final administrative decision regarding property ownership in land registry disputes.

Social security appeal dismissed because medical assessment was the sole basis for the pension decision.

Supreme Court dismisses cassation appeal regarding social security farmer insurance eligibility and procedural violations.

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