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The Polish Supreme Court has clarified the legal status of spousal assistance in relation to social insurance contributions. In a decision dated 21 July 2026 (case number I USK 365/26), the Court held that a former husband who has been significantly involved in his wife’s business activities is liable for any overdue social insurance contributions. The ruling indicates that continuous and substantial participation in a business can qualify a spouse as a collaborator, thereby imposing an obligation to pay contributions. The Court rejected the argument that ongoing proceedings for domestic abuse and a subsequent divorce could exempt the former husband from this duty. While the decision confirmed the obligation to settle unpaid contributions, it did not address the impact of later conflicts between the spouses on the case. Article source: Rzeczpospolita | Image credit: Rzeczpospolita
The Polish Supreme Court has clarified the legal status of spousal assistance in relation to social insurance contributions. In a decision dated 21 July 2026 (case number I USK 365/26), the Court held that a former husband who has been significantly involved in his wife’s business activities is liable for any overdue social insurance contributions. The ruling indicates that continuous and substantial participation in a business can qualify a spouse as a collaborator, thereby imposing an obligation to pay contributions. The Court rejected the argument that ongoing proceedings for domestic abuse and a subsequent divorce could exempt the former husband from this duty. While the decision confirmed the obligation to settle unpaid contributions, it did not address the impact of later conflicts between the spouses on the case.
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