III UZP 4/11
AI generated
Supreme Court rules that remuneration for acquiring copyrights via employment contract is a social security contribution base.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding whether remuneration for acquiring copyrights constitutes a social security contribution base. The Social Security Office deemed the agreement a work contract, while the employer argued it was a distinct copyright transfer agreement. The Court ruled that since the acquisition of rights stems solely from the employment relationship, the resulting remuneration is part of employment income and subject to contributions.
Legislator headnote
AI generatedArt. 18 ust. 1 w zw. z art. 6 ust. 1 pkt 1, art. 4 pkt 9, art. 11 ust. 1 i art. 12 ust. 1 ustawy o systemie ubezpieczeń społecznych; Remuneration for acquiring copyrights via employment contract constitutes a social security contribution base.
Keywords
AI generated
social security contributions
employment contract
copyright transfer
remuneration base
work contract
social insurance
employment income
Cited Legislation
AI generatedArt. 18 ust. 1 w zw. z art. 6 ust. 1 pkt 1, art. 4 pkt 9, art. 11 ust. 1 i art. 12 ust. 1 ustawy o systemie ubezpieczeń społecznych
Art. 12 ust. 1 lub art. 14 ust. 2 ustawy z dnia 4 lutego 1994 r. o prawie autorskim i prawach pokrewnych
art. 58 § 1 k.c
art. 390 § 1 k.p.c
art. 84 k.p
art. 58 k.c
art. 390 § 2 k.p.c