DOI: 10.33226/0032-6186.2021.5.8
JEL: K31
Eliza Maniewska
ORCID: 0000-0002-8101-7351 ,
e-mail: e.maniewska|wpia.uw.edu.pl| |e.maniewska|wpia.uw.edu.pl
Shareholder of a limited liability company as an employee of this company
The study presents the latest ruling of the Supreme Court (judgment of 5 November 2020, II UK 33/19) regarding the issue of employment as employees of partners in limited liability companies and the consequences of this in the field of social insurance.