"Start allowance" (Article 18 sec. 1 Entrepreneurs Act) – rules of coverage

The study discusses the position of the Supreme Court, which is important for practice, regarding the exemption from compulsory social insurance for a period of 6 months from the date of commencement of business activity. The Supreme Court clarified the rules for calculating the period of 60 months referred to in Art. 18 sec. 1 Entrepreneurs Act.