Monitor Prawniczy

no. 16/2017

The proportionate reduction of social insurance contributions paid by persons engaged in business activity

Marek Miecznikowski
Autor jest radcą prawnym Okręgowej Izby Radców Prawnych w Gdańsku.
Abstract

This article refers to the proper interpretation of Art. 18.9 and 18.10 of the Social Insurance Act in relation to entrepreneurs (natural persons engaged in business activity). The legal issue concerns the following question: could the insured person reduce their social insurance contributions proportionately only when they declared the minimum social insurance contribution or also when they declared higher than the minimum contribution?