II UK 98/10 KI-generiert

Supreme Court rules tips paid to waiters must be included in social security contribution base.

Geschäftsnummer II UK 98/10

Gericht / Behörde Sąd Najwyższy

Rechtsordnung

Polen (PL)

Entscheiddatum 2010-09-09

Ausgang Abgewiesen (Dismissed)

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Legislator-Zusammenfassung

KI-generiert

The Supreme Court dismissed the cassation appeal filed by a company against a social security office's decision. The court held that tips paid to waiters from card transactions constitute income from employment under the Income Tax Act and must be included in the social security contribution base. Consequently, the company's argument that such payments were not taxable income was rejected, upholding the lower court's determination.

Legislator-Regeste

KI-generiert

Art. 18 ust. 1 s.u.s.; Art. 20 ust. 1 s.u.s.; Art. 12 p.d.o.f.: Payments to employees financed by tips paid by card, even if not directly received by the employee, constitute income from employment and form the basis for social security contributions.

Schlagwörter

KI-generiert

social security contributions tips income employment income card payment tips income tax act cassation appeal waiter remuneration

Zitierte Gesetzesbestimmungen

KI-generiert

Art. 18 ust. 1 s.u.s.

Art. 20 ust. 1 s.u.s.

Art. 4 pkt 9 s.u.s.

Art. 12 p.d.o.f.

Art. 10 ust. 1 k.r.s.

art. 2 Konstytucji RP

art. 8 k.p

art. 382 k.p.c

art. 391 k.p.c

art. 2 Konstytucji

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KI-generiert

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