Social security contribution base excludes foreign work pay equivalent to travel allowance for Polish employees abroad.

The Supreme Court of Poland dismissed the cassation appeal against a lower court ruling that reduced the social security contribution base. The insured worker, employed in Germany, argued that the deduction of travel allowance equivalents was incorrect, while the Social Insurance Institution contended it was legally required. The court ruled that the law rationally distinguishes between domestic and foreign employment, allowing deductions for foreign workers to prevent unfavorable social security treatment compared to Polish employees.