The competence of the Social Insurance Institution to verify
the amount of a premium basis by verifying the amount
of an employee’s remuneration P 9/15
Ref. No. P 9/15
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 29 November 2017
The Constitutional Tribunal, in a bench composed of:
Piotr Pszczółkowski − Presiding Judge
Grzegorz Jędrejek − Judge Rapporteur
Małgorzata Pyziak-Szafnicka
Stanisław Rymar
Piotr Tuleja,
having considered, at a sitting in camera on 29 November 2017 – in accordance with Article 92(1)(1) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U. item 2072) – a question of law referred by the Circuit Court in Częstochowa:
as to whether Article 83(1) and (2), in conjunction with Article 41(12) and (13), Article 68(1) as well as Article 86(1) and (2), of the Act of 12 October 1998 on the Social Insurance System – construed in the way that they constitute the basis of competence of the Social Insurance Institution to determine the amount of a premium basis for the calculation of sick (or maternity) leave insurance by verifying the amount of an employee’s remuneration, despite the existence of a valid and implemented employment agreement as well as premiums collected in the amount that is adequate to the contractual remuneration – does not infringe Article 2, Article 7, Article 10, Article 32, Article 84, Article 87, and Article 217 of the Constitution of the Republic of Poland,
adjudicates as follows:
Article 83(1)(3), in conjunction with Article 41(12) and (13), Article 68(1)(1)(c) as well as Article 86(2)(2), of the Act of 13 October 1998 on the Social Insurance System (Journal of Laws of 2017, item 1778) – insofar as it constitutes a basis for the Social Insurance Institution to determine the amount of a premium basis for the calculation of sick leave insurance where the said amount is different than the one arising from a relevant employment agreement – is consistent with Article 2, in conjunction with Article 84 and Article 217, as well as with Article 32(1) of the Constitution of the Republic of Poland.
The ruling was unanimous.
Piotr Pszczółkowski
Grzegorz Jędrejek
Małgorzata Pyziak-Szafnicka
Stanisław Rymar
Piotr Tuleja