According to recent press reports, the government abandoned the idea of introducing the so-called “Entrepreneur Test”, the aim of which was to limit the number of natural persons who settle according to the flat tax of 19%.
New regulations could be particularly important for the IT industry and creative industries, where self-employment is often used by highly qualified specialists.
Our team is patiently waiting for the situation to unfold.
However, regardless of the above mentioned regulation, self-employed persons already have (based on provisions of labour law) the right to claim establishment of an employment relationship before the court of law.
As stipulated in art. 22 § 1² of the Labour Code ,,Employment contracts cannot be replaced with a civil law contract where the conditions of the performance of work (…) remain intact”.
This means that a formally self-employed person may, in the course of a lawsuit, lead to the court deciding that in the eyes of the law, he/she had possessed (or possesses) the status of an employee.
Such a verdict may be beneficial – in particular regarding the possibility of determining excess payment of social security contributions or obtaining remuneration for overtime work.