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Ilość wypowiedzi w tym wątku: 3

  • 1. Data: 2007-02-01 09:10:57
    Temat: Samozatrudnienie a DG - tym razem po angielsku
    Od: "Jarek" <d...@p...onet.pl>

    Witam,

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

    Z gory pozdrawiam

    --
    Jarek


  • 2. Data: 2007-02-01 09:36:09
    Temat: Re: Samozatrudnienie a DG - tym razem po angielsku
    Od: Piotrek <p...@p...na.berdyczow.info>

    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


  • 3. Data: 2007-02-01 14:50:38
    Temat: Re: Samozatrudnienie a DG - tym razem po angielsku
    Od: "Tomek" <t...@N...pl>


    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


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