Compensation for non-compete clause not always free from social security contributions

In my opinion, a recent Supreme Court ruling on compensation for a non-compete clause is questionable. The whole of paragraph 2 of the social security contribution regulation is set up for employees – there is no mention of contractors in this paragraph. Thus, adopting the interpretation prescribed by the Supreme Court would in essence mean that all of paragraph 2 should not be applied to contractors, because individual provisions of the paragraph refer to employees or other elements typical of an employment relationship. Arguably, the Supreme Court has failed to acknowledge that these provisions should apply mutatis mutandis to contractors, which flies in the face of the legislative intent. – Łukasz Chruściel comments for Rzeczpospolita.

Article here.