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Dr hab. Marcin Wiącek
ORCID: 0000-0002-7058-0106

Dr hab. Marcin Wiącek, prof. UW, Ombudsman, Head of the Department of Human Rights at the Faculty of Law and Administration, University of Warsaw; Deputy Head of the Research Centre for Legal Aspects of Blockchain Technology at the Faculty of Law and Administration, University of Warsaw, author of over 100 publications concerning in particular constitutional law, constitutional courts, administrative courts and human rights protection.

 
DOI: 10.33226/0032-6186.2022.2.5
JEL: K31, K38

The article is devoted to a critical analysis of the concept created in the jurisprudence of considering a partner of a two-person limited liability company as an "illusory partner" and, as a consequence, attributing to the second partner the status of an "almost sole" partner for social insurance purposes. Such a qualification means that the "almost sole" partner cannot be employed in that company on the basis of an employment contract, and therefore such a person is not subject to social insurance on that account, but should be insured as a partner of a one-person company (i.e. a person running a non-agricultural activity). The authors present doubts concerning this concept both on the basis of national legislation and the Convention for the Protection of Human Rights and Fundamental Freedoms.

Keywords: : illusory partner; almost sole partner; employment of a partner in a limited liability company; social security; Convention for the Protection of Human Rights and Fundamental Freedoms