標題: Equivalent for remote work [打印本頁] 作者: Joita9865 時間: 2023-10-12 17:27 標題: Equivalent for remote work Mandatory social contributions are paid only on the basis of the employment contract. Example Ms. Iwona is employed part-time with a salary of PLN , and runs a business. In this situation, she will have to pay social contributions for both titles. Convergence of insurance titles - business activity and contract of mandate, agency contract, contract for the provision of services The subject of our considerations will only be those contracts that were concluded outside the scope of business activity. This means that the contract includes activities that are unrelated to the business.
The differences in qualifying a mandate contract as part of a business activity or outside it are philippines photo editor described in the linked publication. In the event of a combination of insurance titles - a contract of mandate and a business activity - the principles of paying social contributions in the business will be crucial. The principle of paying social contributions in business activities Basis for calculating social security contributions from activities Preferential ZUS % of the minimum wage Little ZUS Plus.
Not less than % of the minimum wage and not more than % of the projected average monthly salary Big ZUS At least % of the projected average monthly salary Depending on the principles according to which social contributions will be paid in the business, the entrepreneur will pay social contributions only in the business, only on the mandate contract or both. The condition for paying social contributions only from activity is: Payment of social security contributions from activities on a basis of at least % of the forecast average monthly salary.