Funding Source Doesn't Affect Social Security Contribution Obligation for Mandate Contracts with Employer

A contract of mandate entered into with one's own employer results in combined income that forms the basis for calculating social security contributions. The Polish Supreme Court ruled that the source of funding for such an agreement does not exempt parties from their contribution obligations.

This decision clarifies that regardless of how the contract is financed, the total income earned under a mandate contract with an employer is subject to social security contributions. The ruling emphasizes the principle that all income derived from employment relationships, even those structured as mandate contracts with one's own employer, must be accounted for in social security calculations.

The court's clarification aims to ensure consistent application of social security laws and prevent potential circumvention of contribution obligations through specific contractual arrangements. The ruling underscores the importance of the actual nature of the employment relationship over its formal contractual form when determining social security liabilities.