poprzedni wątek | następny wątek

pl.soc.prawo.podatki

2007-02-01 10:10	Samozatrudnienie a DG - tym razem po angielsku	Jarek
Witam, Temat byl walkowany tryliony razy, ale czy ktos ma linka do tekstu opisujacego zmiany ale *po angielsku* ? Z gory pozdrawiam -- Jarek skomentuj

2007-02-01 10:36	Re: Samozatrudnienie a DG - tym razem po angielsku	Piotrek
Jarek wrote: > Witam, > > Temat byl walkowany tryliony razy, ale czy ktos ma linka do tekstu > opisujacego zmiany ale *po angielsku* ? > > Z gory pozdrawiam > Chociaż to się wydaje nieprawdopodobne ;-) to Google wyszukuje również frazy anglojęzyczne. Hint: self-employment poland law Piotrek skomentuj
2007-02-01 15:50	Re: Samozatrudnienie a DG - tym razem po angielsku	Tomek
Użytkownik "Jarek" napisał w wiadomości news:xn0f1y34odykvq4003@news.onet.pl... > Witam, > > Temat byl walkowany tryliony razy, ale czy ktos ma linka do tekstu > opisujacego zmiany ale *po angielsku* ? > The information from British Polish Chamber of Commerce: Self-employment in Poland. On 24 November 2006 the President gave his approval to an amendment to the personal income tax law including the criteria that should be met to reclassify a self-employment contract into an employment contract. The amendment enters into force as of 1 January 2007. (See the Polish Journal of Law from 2006, No.217, item 1588) This short article summarise the basic differences between regular employment and self-employment under Polish civil, labour and tax law. It aims to highlight mitakes to be avoided by entrepreneurs who wish to take advantage of cooperation with the self-employed. Under Polish law an employment contract is defined as an agreement based on which an employee is required to perform work of a defined type for the benefit of the employer, under the employer's supervision and at a time and place determined by the employer. The employer is required to pay remuneration in return for work performed. Moreover, an employee is required to perform work individually, i.e. not to entrust it to any third party. The Polish Labour Code provides that any person representing an employer who enters into a civil law agreement (such as, for example, agreement for the rendering of services) under terms and conditions typical for an employment contract, i.e. factually replaces an employment contract by an other type of agreement, may be subject to a fine of up to PLN 5,000. This fine may be imposed by the State Labour Inspector. This regulation aims to protect employees, as they are better protected by Labour Law than the contractors, whose legal relation with the company is regulated by the Civil Code. Self-employment is currently very popular in Poland. Regulated by the Civil Code, it gives flexibility to the contractors and to the companies, as Civil Code contracts are terminable in an easy way (contractors are not entitled to overtime payments, termination by notice does not require justification, is free of any severance payment, compensation for unused vacation, etc.). Termination of contracts of this type does not trigger collective redundancy procedures. Moreover, contractors are entitled to benefit from lower taxes, as they pay only 19 per cent flat rate personal income tax instead of taxes calculated based on a progressive rate typical for employees (i.e. 19 per cent, 30 per cent or 40 per cent of employee income depending on the level of annual income). Social security is also lower, as the self-employed can nearly freely declare the base for contributions calculations at a level not lower than 75 per cent of national minimum wage. Contributions are payable only by the self-employed whereas under an employment contract the employer is obliged to calculate, withhold and pay contributions imposed both on the employer and on the employee, which amount to virtually 50 per cent of the employee's salary. Therefore, both employees and employers are interested in cooperation under the self-employment scheme. This is particularly interesting for highly qualified specialists who are well paid and want to keep professional freedom by maintaining the status of 'freelancer'. Companies eagerly accept self-employment as a form of cooperation with this group of persons as it reduces the costs of employment and facilitates HR management. The companies should remember, however, that freelancers MUST REMAIN TRULY INDEPENDENT, otherwise there is a risk that their contracts could be reclassified into a regular employment contact and their contracting parties will be required to repay the social security contributions and tax advances for the whole employment period. Taking into consideration the above, employers should assess the nature of the contracts taking into account the following points: . not every position in the company may be taken by a self-employed person, as some positions by nature require supervision of the employer; . self-employed people are to be independent contractors and may not be instructed in detail as to the time, place and manner of work performance; . self-employed people should not be remunerated nor awarded in accordance with schemes provided for regular employees of the company; . contracts should not provide for benefits specific for employment relationship like 26 days of paid vacation or paid sickness leaves; . the self-employed should bear some liability and risk related to their activity; . there should be no restrictions imposed on the self-employed as to providing services to other potential contractors. Under the Tax Code the employer is a tax remitter and is liable for calculation and payment of taxes and social security contributions. If the self-employment contract is reclassified into an employment contract, the service recipient (employer) runs the risk of covering all underpaid taxes and social security contributions together with penalty interest, unless the employee is held guilty for the underpayment of tax (which seems unlikely). Moreover, the employer could be fined under the Fiscal Penalty Code (the average fine in Warsaw region amounts to PLN 9,000). The Personal Income Tax Law amendment for 2007 provides the criteria of self-employed activity that will be used to reclassify such business relations into employment contracts. The criteria provided in the new law seem reasonable and follow to a great extent the criteria provided above. To sum up: Polish law does not forbid self-employment. It is crucial, however, to follow its nature and avoid typical employment relationships being embedded in such a contract, as it can be questioned by labour and tax inspectors or the courts. The newest Self-employment definition (valid from January 1, 2007) The possibility of self-employment has been narrowed to exclude activities which if one of the following criteria are met (1 and 2 and 3): 1. civil liability for activities performed rests with the customer (customer = employer), 2. activities are carried out at a time and place indicated by the customer (customer = employer), 3. the contractor (contractor = employee) does not bear the economic risk associated with his activity. Miłej lektury... Tomek skomentuj

nowsze

1

starsze

Tytuł	Autor	Data
Samozatrudnienie i praca u aktualnego pracodawcy	Grzesiek	2006-04-12 21:16
Fakturowanie po polsku i angielsku	Schwester	2006-04-28 09:58
samozatrudnienie	MCC	2006-09-20 23:26
Samozatrudnienie - umowa o wspolpracy	Marras	2007-01-02 15:47
Samozatrudnienie	Zi3lu	2007-01-14 18:37
Dzialalnosc gospodarcza - samozatrudnienie	Charlie	2007-01-15 23:16
samozatrudnienie + studia	cdave	2007-02-20 10:41
samozatrudnienie - z czego koszty?	cdave	2007-02-20 10:41
Samozatrudnienie a spółka cywilna	Grzegorz Wróbel	2007-03-02 16:09
Samozatrudnienie a podatki w Danii	Suatilja	2007-04-12 21:55