Freedom in determining remuneration for work may not be used to extort social insurance benefits. In the judgment of the Court of Appeal in Lublin of June 30, 2021 (III AUa 312/21), we read that „Determining the amount of remuneration in an employment contract based on the principle of freedom of contract is subject to certain limitations, which results from the fact that the employment contract and the remuneration specified therein has not only direct effects between the parties, but also further effects, including at the level of social insurance. „
In the case at hand, the Court found that the remuneration specified in the employment contract was too high and was intended only to receive a high sickness benefit. The woman concerned „has a university degree in dietetics. During these studies, until March 30, 2018, she worked as a salesman in a cosmetics store (…), and in the period immediately preceding the start of work for the contribution payer, i.e. in the period from April 20, 2018 to the end of May 2018, she worked in a restaurant as a chef, „full-time”, on the basis of a mandate contract, for a minimum wage „.
Meanwhile, the new work was about consulting and making investments in the field of sanitary installations. The woman „due to her education and skills acquired in the course of working for previous employers (cosmetic shop (…) – seller and restaurant – cook) did not have any preparation for work in the industry in which the contribution payer operates.„
According to the court, „the amount of remuneration for work, and thus the basis for the calculation of social security contributions (…) must be fully adequate to the type, quantity and quality of work performed and the professional qualifications of the employee.”