I UK 30/11
AI generated
Monetary miner's day award is subject to social insurance contributions, unlike traditional in-kind benefits.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the coal company's cassation appeal regarding the calculation base for social insurance contributions. The company argued that the 'miner's day bonus' was a special privilege exempt from contributions, similar to traditional in-kind benefits. The court ruled that only traditional in-kind benefits or their monetary equivalents are exempt, while the specific cash bonus constitutes a reward subject to contributions.
Legislator headnote
AI generated§ 2 ust. 1 pkt 27 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 18 grudnia 1998 r.; Monetary rewards paid for specific holidays are subject to social insurance contributions, whereas traditional in-kind benefits or their direct monetary equivalents remain exempt.
Keywords
AI generated
social insurance contributions
miner's day bonus
collective labor agreement
exempt benefits
special privileges
cash reward
in-kind benefits
Cited Legislation
AI generated§ 2 ust. 1 pkt 27 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 18 grudnia 1998 r.
§ 2 ust. 1 pkt 21 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 18 grudnia 1998 r.
art. 17 ust. 5 układu zbiorowego pracy z dnia 21 grudnia 1991 r.
§ 3 ust. 2 Karty Górnika
§ 3 ust. 3 Karty Górnika
art. 398 § 14 k.p.c.
art. 98 k.p.c.
art. 105 k.p
art. 65 k.c
art. 39814 k.p.c