Status komornika sądowego a podstawa wymiaru składki zdrowotnej – analiza normatywna i implikacje praktyczne

The purpose of this article is to analyse the basis of assessment of healthcare contribution payable by bailiffs in the context of applicable regulations and the latest case law. The main issue is to identify whether bailiffs should apply the basis in accordance with Art. 81.2 of the act on publicly-funded healthcare services (contribution is dependent on actual income) or Art. 81.2za of the same act (fixed basis equal to average wages). The dogmatic analysis, which is based on systematic, functional and purposive interpretation, takes into account the special legal status of bailiffs as public officials, the specific character of their activities, and purposes of the health insurance system reform, which was enforced in 2022 in connection with the implementation of Polish Order regulations. The article discusses discrepancies in the case law of courts of appeal in 2023–2024 and points out practical consequences of each possible solution. Finally, it presents conclusions concerning an adequate basis of assessment of healthcare contribution of bailiffs under applicable regulations. Keywords: bailiff, healthcare contribution, basis of assessment, non-agricultural activity, Polish Order, case law