Income from a mandate contract included in the calculation basis for maternity allowance also for the period following its termination

26.04.2021

The Social Insurance Institution (ZUS), broadly interpreting the concept of “remuneration components payable under an employment contract”, erroneously excluded from this definition the income from a mandate contract with the employer, thus reducing the amount of maternity pay. Should income derived from such a contract be treated as remuneration from an employment relationship? What determines whether or not to include it in the calculation basis for maternity pay? – Łukasz Chruściel comments for Rzeczpospolita.

Article: here.