II UZP 6/09 KI-generiert

Supreme Court rules employer is social security contributor when employee performs work via third-party contract.

Geschäftsnummer II UZP 6/09

Gericht / Behörde Sąd Najwyższy

Rechtsordnung

Polen (PL)

Entscheiddatum 2009-09-02

Ausgang Gutgeheissen (Allowed)

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Legislator-Zusammenfassung

KI-generiert

The Supreme Court resolved a legal question regarding whether an employer must pay social security contributions when an employee performs work for them through a contract with a third party. The court found that the employer, who bears the economic risk and receives the results of the work, is the proper contributor to prevent the third party from evading obligations. Consequently, the court established that the employer must sum the civil contract payment with the employment salary to calculate contributions.

Legislator-Regeste

KI-generiert

Art. 8 ust. 2a ust. 18 ust. 1a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych: The employer is the social security contributor when an employee performs work for them via a contract with a third party, as the third party cannot practically fulfill the contribution obligation.

Schlagwörter

KI-generiert

social security contributions employer liability third party contract employment relationship contribution base calculation

Zitierte Gesetzesbestimmungen

KI-generiert

Art. 8 ust. 2a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych

Art. 18 ust. 1a ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych

art. 390 § 1 k.p.c

art. 42 § 4 k.p

Supreme Court rules employer is social security contributor when employee performs work via third-party contract.

Legislator-Zusammenfassung

Legislator-Regeste

Schlagwörter

Zitierte Gesetzesbestimmungen

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