Witam,

Temat byl walkowany tryliony razy, ale czy ktos ma linka do tekstu
opisujacego zmiany ale *po angielsku* ?

Z gory pozdrawiam

--
Jarek

do góry

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

do góry

Użytkownik "Jarek" <d...@p...onet.pl> 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

do góry