Opinia prawna w sprawie analizy świadczeń i podatków, jakie jest zobowiązany ponosić pracodawca zatrudniający osobę na umowę‑zlecenie, jeżeli (...)
Legal opinion on the analysis of benefits and taxes, which are to be paid by the employer who concludes a civil law contract with a person who (...)

Summary/Abstract: The scope of the employer’s obligation to make contributions is determined by the question of whether the employer concluding a civil law contract with a person maintains at the same time an employment relationship (of full‑time nature) with that person, or whether that person is employed under a contract of employment with another employer. The author claims that in the first case the employer is obliged to make old‑age, disability and accident contributions for that person, in respect of both the contract for employment and civil law contract. In contrast, the entity concluding a civil law contract with a person who maintains an employment relationship with another entity, it is not obliged to make such contributions. The same rules apply to the employment of a postgraduate student.

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