The PIT revolution makes it worth recalculating the profitability of various forms of earnings from the new year. A large free amount, an exemption for the middle class, a change in the method of calculating health insurance contributions, but also, for example, relief for the elderly – these are the variables that must be taken into account. The main changes relate especially to earning in the form of work: in the form of civil contracts or commercial activities that are subject to flat tax, according to the tax schedule, as well as a lump sum on recorded income or in the form of a tax card. In general, high-income employees may find it profitable to retire from a full-time job to self-employment!
revolution in a hole. The new system and free labor. Who will bear the losses?
On October 29, 2021, work on the tax part of the Polish deal was completed in the Sejm. The law will now be signed by the president, and after his signature, it will be published in the Journal of Laws, which will complete the legislative process.
According to the data of the Ministry of Finance, About 470,000 people who are currently employed full time will suffer financial losses as a result of the changes introduced by the Polish deal.. On the other hand, the profitability of self-employment will grow with increased income, which may translate into greater interest in this format among some full-time employees. Employers wishing to work with their employees should, however, remember some important issues arising from labor law.
The Polish system may motivate people to switch to self-employment – what formal issues should employers consider?
The Polish system is a reform, one of the main assumptions of which is tax changes. Due to the differences in the amount of contributions, employees will have to decide which form of employment will be most beneficial to them: an employment contract or a B2B (company to business) contract. Depending on the option selected, it will be important to check the necessary documents that will enable you to start working on the new employment format.
Changes to pensions are coming: 11/29/2021. Pensions without PI …
First of all, it must be remembered that in the case of an employment contract, the following applies, among others: the provisions contained in the Law of June 26, 1974 Labor Code. However, when using a B2B contract, i.e. self-employment, the employer treats the employees as partners. This can be considered the main advantage of this type of activity, but from the point of view of employees, it also has drawbacks – the provisions on paid leave, sick pay and notice period do not apply at that time. However, regardless of the form of work, the law of labor, and art. 304, § 1 indicates that the employer is obligated to ensure safe and healthy working conditions for both natural persons who perform work on a basis other than an employment relationship, as well as to persons who carry out commercial activity at the workplace or in a place designated by the employer.
In this area it is necessary to focus On formal issues related to medical examinations, health and safety training, or documentation in general. In the case of an employment contract, the employer is obligated to provide training to the employee in the field of occupational health and safety before allowing him to perform his duties and to conduct periodic training in this regard, and the employee himself is obligated to participate in them. It is also necessary to conduct preliminary medical examinations that there are no contraindications to the performance of the specified activities – without the above, the employee cannot be allowed to work (Article 2373, paragraph 2 of the Labor Code and Article 211). The situation is different in the case of cooperation with employees working under the B2B contract formula. Current regulations do not require the self-employed to participate in initial training or medical examinations. NS.However, after concluding a contract for the provision of a certain service, the employer may, in certain situations, require the employee to undergo preliminary medical examinations and health and safety training. It may depend on the company’s internal regulations and the type or location of the business — says Alexandra Cilarska, health and safety expert at W&W Consulting.
Breaking news today! Click and read!
In addition, from the employer’s point of view, one of the first elements, apart from training, that allows analysis and then ensures safe and healthy working conditions, is the development of an occupational hazard assessment. This document indicates harmful, stressful or dangerous factors that may appear in a particular situation or work process and their possible consequences for health, as well as ways to combat them.
Almost half of Poles have trouble sleeping. Who sleeps more peacefully…
– According to art. 226 of the Labor Code, the task of the employer is to assess and document occupational risks related to the work performed, as well as to communicate it to employees, along with the principles of protection against risks1. Therefore, we can assume that it is necessary to familiarize all employees working in a particular factory premises with the document, regardless of whether they work on the basis of a business relationship or a B2B contract. – Adds a W&W consulting expert.
“Problem solver. Proud twitter specialist. Travel aficionado. Introvert. Coffee trailblazer. Professional zombie ninja. Extreme gamer.”
More Stories
Below is the schedule of pension payments as of July 2022. Find out what benefits you will get after the changes [17.07.2022]
Overview of the new electric sports cars for the Hyundai Ioniq 5 N and Ioniq 6 N
Portugal has launched a floating solar power plant. It is the largest structure of this type in Europe – Economy