Supreme court: Social Insurance Institution (ZUS) cannot freely define the payer of contributions

In the discussed ruling, the Supreme Court explains, that by introducing Article 83(1)(1a) of the act on social security systems, the legislator did not change the basic principle, according to which the payer of contributions is the actual, not the apparent employer. This means that ZUS may recognise another entity as the payer if it results from the circumstances regarding the legal relationship with the insured, e.g., it recognises the other entity as the actual employer. ZUS cannot consider that an employment relationship exists between the insured and a particular entity and consider a third party to be the payer. – Łukasz Chruściel comments for Rzeczpospolita.

Article: here.