B2B management contract is not subject to separate contributions


This time the Supreme Court had to address the issue that has been debated for years, namely whether a management contract (or a contract for the management of a company) which is carried out as part of running one’s own business should be subject to separate social insurance contributions just like a contract of mandate, or should it be covered by compulsory social insurance contributions paid in connection with the conducted business activity. – Łukasz Chruściel comments for Rzeczpospolita.

Article: here.