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DOI: 10.33226/0032-6186.2021.11.8
JEL: K31

The concept of an employee for social insurance purposes (Article 8(2a) of the System Act)

The author presents the jurisprudence of the Supreme Court regarding the interpretation of Article 8(2a) of the Act of 13 October 1998 on the social insurance system to the extent that this provision applies to insured persons who, under a civil law contract, perform work for an employer with whom they have an employment relationship. It also points to the latest judicature of the Supreme Court, which upheld the position on the need for an extensive interpretation of the phrase "work for the benefit of the employer".

Keywords: civil law contracts for the provision of work; the concept of an employee for social security purposes; types of insured



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Prusinowski, P. (2011). Obowiązek zapłaty składek a definicja pracownika w prawie ubezpieczeń społecznych. Monitor Prawa Pracy, (6).

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