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III UK 87/19 AI generated

Social Security Court dismisses appeal on contribution base calculation due to lack of sufficient evidence regarding income sources.

Case Number III UK 87/19
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Social Security Court dismissed the cassation appeal against the appellate court's decision regarding the calculation of contribution bases. The appellant argued that the social security institution failed to verify all potential income sources, while the institution contended that the provided documents were insufficient to establish additional earnings. The court ruled that without concrete evidence of undisclosed income, the existing assessment of the contribution base remained legally sound and correct.

Legislator headnote

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Art. 14 ust. 1 k.r.s.; Art. 15 ust. 1 k.r.s.: The social security institution is not liable for errors in calculating contribution bases if the applicant fails to provide sufficient evidence of additional income sources.

Keywords

AI generated
social security contributions contribution base calculation burden of proof income verification cassation appeal dismissal

Cited Legislation

AI generated
Art. 14 ust. 1 k.r.s.
Art. 15 ust. 1 k.r.s.

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Full text

Sygn. akt III UK 87/19 POSTANOWIENIE Dnia 11 marca 2020 r.Sąd Najwyższy w składzie: SSN Piotr Prusinowski w sprawie z odwołania Zespołu Szkół [...] w B.‎od decyzji Zakładu Ubezpieczeń Społecznych Oddziału w W.‎z udziałem M. F.‎o wysokość podstawy wymiaru składek,‎na posiedzeniu niejawnym w Izbie Pracy i Ubezpieczeń Społecznych w dniu 11 marca 2020 r.,‎na skutek skargi kasacyjnej organu rentowego od wyroku Sądu Apelacyjnego w [...]‎z dnia 11 kwietnia 2018 r., sygn. akt III AUa [...], przyjmuje skargę kasacyjną do rozpoznania (na posiedzeniu niejawnym).