Social security obligation for bankruptcy trustees applies to holding office, not specific acts performed.
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Ewa P. against the Social Insurance Fund regarding her social security obligations. The court determined that the statutory period for mandatory insurance coverage must be calculated based on the duration of holding the trustee's office rather than the specific tasks performed during the bankruptcy proceedings. Consequently, the lower court's ruling establishing liability for the entire tenure was upheld as legally correct.
Legislator headnote
AI generatedArt. 13 ust. 4 ustawy o systemie ubezpieczeń społecznych; Art. 14 § 5 rozporządzenia z 1934 r.; Art. 157 ust. 4 Prawa upadłościowego: The period of mandatory social security insurance for a bankruptcy trustee extends from the commencement of non-agricultural activity until its cessation, defined by the tenure of the office rather than the specific acts performed during the proceedings.