The Social Security Institution (ZUS) has the right to challenge and reduce the social security assessment base. This results in reduction of the maternity benefit. However, one can challenge ZUS's decision. 

In case II USKP 24/21, the Supreme Court examined a case in which the insured woman challenged the decision of the Social Insurance Institution (reducing her contribution assessment basis from PLN 14,000 to PLN 1,680). The Regional Court subscribed to her stance. However, the Appellate Court had a different view - it set the basis at PLN 3,740. According to the Court, the basis was overstated because the earlier increase was not economically justified and other employees, including the company's CEO, earned less. 

The Supreme Court disagreed with the Appellate Court and reversed its judgment. In justifying its decision, it formulated a number of important conclusions - according to the Supreme Court, there are no grounds for challenging the basis for assessment of the contributions when the remuneration:

• is market-based (taking into account, in particular, the specifics of the region and the industry concerned); 
• corresponds to the employee's experience and qualifications;
• corresponds to the importance of the employee to the employer's business, as well as the responsibilities, quantity and quality of the work performed;
• is economically justified (economic situation, profitability in the industry);
• falls within the employer's pay scale (although that does not matter as much and cannot be applied to the exclusion of other criteria).

Find more in the PRO HR March 2022.