Work Performed for an Employer Can Determine the Basis for Social Insurance Contributions
Translated from Polish and summarized by DistantNews. Read the original for the full story.
At a glance
Analysis
Documents & data
Context piece
- Polish contribution obligations depend on the actual beneficiary of work, not only the formal contract under which an employee performs additional duties.
- Work may count as performed for the employer when the employer benefits from it and a third party pays the employee using funds received from that employer.
- The rule applies even when the third party’s business differs from the employer’s activity.
When assessing social insurance contributions, the formal legal basis for an employee’s additional work is not enough. The decisive question is who actually benefits from the work.
Under Article 8(2a) of Poland’s Social Insurance System Act, work performed for an employer can include duties carried out under a contract with a third party. The third party’s business does not need to match the employer’s business for the rule to apply.
It is sufficient that the employer uses the results of the employee’s work and that the third party pays the employee with money received from the employer under an agreement between them. The assessment therefore requires an examination of the employee’s actual activities, rather than reliance only on the wording of the contract.
About this summary
Originally published by Rzeczpospolita in Polish. Translated, summarized, and contextualized automatically by DistantNews, with a note on how the source frames the story. Not individually reviewed before publishing. How this works.
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