I UK 8/11 Généré par l'IA

Supreme Court dismisses appeal; sole shareholder of LLC is not an employee under social security law.

Numéro de cause I UK 8/11

Autorité / Tribunal Sąd Najwyższy

Juridiction

Pologne (PL)

Date de la décision 2011-08-03

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

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The Supreme Court dismissed the cassation appeal filed by a sole shareholder against a social security office decision. The court found that the appellant, who held 124 out of 125 shares, was effectively a sole shareholder despite the formal existence of a minor shareholder spouse. Consequently, the court ruled that the appellant did not qualify as an employee under social security law because the separation of labor and capital was absent.

Regeste Legislator

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Art. 8 ust. 6 pkt 4 ustawy o systemie ubezpieczeń społecznych; Art. 22 k.p.: A sole or nearly sole shareholder of a limited liability company does not qualify as an employee for social security purposes due to the lack of genuine separation between labor and capital.

Mots-clés

Généré par l'IA

sole shareholder limited liability company social security law employee status labor and capital separation cassation appeal Supreme Court ruling

Dispositions légales citées

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Art. 8 ust. 6 pkt 4 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych

Art. 22 k.p.

Art. 31 k.p.

Art. 2 Konstytucji RP

Art. 67 Konstytucji RP

Art. 6 ust. 1 pkt 1 ustawy o systemie ubezpieczeń społecznych

Art. 11 ust. 1 ustawy o systemie ubezpieczeń społecznych

Art. 12 ust. 1 ustawy o systemie ubezpieczeń społecznych

art. 22 k.p

art. 31 k.p

Jurisprudence citée

Généré par l'IA

Nie ma zasadniczej kolizji pomiędzy prawem pracy a prawem o spółce z o.o.

Supreme Court dismisses cassation; self-employment claim rejected due to economic dependence despite voting conflict.

Supreme Court dismisses social security appeal, confirming a shareholder-manager's employment status entitles them to mandatory social insurance coverage.

Wyrok z dnia 12 maja 2011 r.

RZECZYPOSPOLITEJ POLSKIEJ Dnia 7 kwietnia 2010 r.

I PK 113/06

Supreme Court dismisses appeal; employment contract of sole shareholder-manager ends upon acquiring all shares.

Supreme Court allows labor claim dismissal due to lack of employment contract features, remanding for civil law assessment.

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