|
In it is as follows: PLN until June PLN– from July December If the remuneration for work is lower than the amount of the minimum remuneration for work, social security contributions are paid under both headings - from the employment contract and from the business activity Example Mrs. Helena is employed under an employment contract, from which she earns PLN. At the same time, she runs a business in which she is registered with the Large Social Insurance Institution.
In such a case, mandatory social contributions are paid only on the basis of the philippines photo editor 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 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 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.
|
|