– resolution of the Supreme Court of 26 August 2021 - case file no.: III UZP 3/21

Pursuant to the cited resolution of the Supreme Court, the term ‘performs work for the employer’ referred to in Article 8.2a of the Act on Social Insurance System should be understood to include performance of a mandate contract (or any other contract for the provision of services) entered into by a contractor with an entrepreneur selling the employer's goods (e.g. via the internet), with whom the entrepreneur has personal or capital ties, even if the scope of obligations under the mandate contract differs from those under the employment contract, and the place of performance of the mandate contract is located outside the place of performance of the employment contract.

The aforementioned provision of the system law should therefore not constitute the basis for calculating social and health insurance contributions when the contracting authority does not sell goods belonging to the employer who employs the same contractor under an employment contract. In the resolution in question, the Supreme Court also indicated that the capital and personal ties between the employer and the contracting authority were relevant to the decision made, although they were not decisive.