Determining the amount of social security contributions for an insured person engaged in non-agricultural business activity who has become incapacitated for work to Illness for part of a month

The author discusses the latest Supreme Court ruling con­cerning a significant issue that has arisen in the practice of the Social Insurance Institution, namely the conditions for entitlement to a proportional reduction in social security contributions for an insured person conducting non-agri­cultural business activity who has become incapacitated for work due to illness covering part of a month.

Lasocki, T. (2017). Wybrane problemy kształtowania tytułów ubezpieczeniowych w ubezpieczeniu emerytalnym i rentowym, Ubezpieczenia Społeczne. Teoria i praktyka, 3.

Lasocki, T. (2024). W: K. Antonów (Red.), Ustawa o systemie ubezpieczeń społecznych. Komentarz. Wolters Kluwer Polska.