I UK 179/11
AI generated
Social security contributions calculated monthly must be based on the shortest period if it falls below minimum wage.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the appellate court's decision regarding social security obligations for a dual-income worker. The court held that the statutory provision for calculating contributions on a monthly basis applies only to periods shorter than a month, not longer ones. Consequently, the lower court's finding that the applicant was insured under a second title due to a low base salary was deemed legally incorrect.
Legislator headnote
AI generatedArt. 9 ust. 1a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; The phrase 'calculated for a month' refers exclusively to periods shorter than a month, meaning the base must be proportionally adjusted to a full month to determine if it falls below the minimum wage threshold.
Keywords
AI generated
social security contributions
monthly calculation period
minimum wage threshold
dual employment status
statutory interpretation
Cited Legislation
AI generatedArt. 9 ust. 1a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 39815 § 1 k.p.c.
Art. 108 § 2 k.p.c.
Art. 39821 k.p.c.
art. 85 k.p
art. 39815 § 1 k.p.c
art. 39821 k.p.c