Social insurance coverage for a limited partner begins upon joining the company, not upon registration in the business registry.
Legislator summary
AI generatedThe Supreme Court reversed the appellate court's decision, ruling that a limited partner is subject to social insurance from the date of joining the company, not the date of registry entry. The lower courts had disputed whether the legal status of a partner commenced with the notarized agreement or the public registration. The court held that the partner acquires the status of a co-owner and engages in economic activity immediately upon joining, making the registration merely a public confirmation rather than a constitutive act.
Legislator headnote
AI generatedUstawa o systemie ubezpieczeń społecznych; Kodeks spółek handlowych: Komandytariusz przystępujący do istniejącej spółki komandytowej podlega ubezpieczeniom społecznym od dnia zawarcia umowy o przystąpieniu, a nie od dnia wpisu do rejestru przedsiębiorców.