ZUS may only exceptionally question a partner of a company

This was ruled by the Supreme Court in its judgment of August 27, 2024 (II USKP 49/23).

The case in question concerned a partner in a two-person limited liability company. Despite this, ZUS found that she was subject to social insurance as a partner in a single-person limited liability company. The woman initially ran a sole proprietorship and was subject to social insurance on this basis. She then established a limited liability company in which she had 99 shares and the other partner 1 share. The partners divided their responsibilities and jointly managed the company and ran its affairs. The appellant was responsible for accounting and administration, while the other partner made necessary purchases, supervised employees and gave them instructions.