Social security contributions liability for heirs applies tax code rules when no business unit is acquired.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court vacated the lower court's judgment regarding the heirs' liability for unpaid social security contributions. The heirs argued that since the deceased's business was not acquired by the new company, the specific provisions on employer liability under the Labor Code did not apply. The court ruled that because the business unit was not transferred, the general rules on successor liability under the Tax Ordinance Act govern the heirs' obligation. Consequently, the decision was overturned in part to correct the legal basis while upholding the liability finding.
Legislator headnote
AI generatedArt. 632 k.p.; art. 231 k.p.; art. 97 ust. 1 Ordynacji podatkowej; art. 98 Ordynacji podatkowej; art. 31 ust. 1 ustawy o systemie ubezpieczeń społecznych; art. 32 ust. 1 ustawy o systemie ubezpieczeń społecznych: When a business unit is not acquired after the death of the employer, the liability for social security contributions is determined by the general rules on successor liability in the Tax Ordinance Act rather than the specific employer liability provisions of the Labor Code.