Only three years to reclaim contributions paid for an employee

Even though employee liability for the part of social insurance contributions payable to the Social Insurance Institution by the employee has not been regulated by public law, it does not mean that an employer cannot reclaim the contributions if, for whatever reason, they had to cover them in full. In this case, the employer may seek protection under the unjust enrichment provisions set out in the Civil Code. A fly in the ointment is the Supreme Court’s controversial decision that the limitation period is only three years. – Łukasz Chruściel comments for Rzeczpospolita.

Article: here.