CONSTITUTIONAL COURT TO DEAL WITH ABOLITION OF ASSESSMENT CAP ON SOCIAL SECURITY CONTRIBUTIONS

The President asked the Constitutional Court on 5 January 2018 to examine if the amended Social Security System Act which abolishes the cap on assessment of pension and disability insurance contributions as of 1 January 2019 complies with the Polish constitution.

Under the new law, there will be no cap on the basis on which pension and disability insurance contributions are assessed so that they will continue to be charged on gross earnings all throughout the calendar year (see our Newsletters nos. 55/2017 and 66/2017).

The President is concerned whether "the standards of legislative process" were complied with during the drafting of this legislation.

Look to our further newsletters for news of Constitutional Court's decision and its impact on the law concerned.

If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant or our office.

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This Newsletter provides general information and is designed to keep you up-to-date with changes in tax law, tax rulings and interpretations, case law development and interesting commentaries.
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