Choosing the right contract for management board members
21.11.2025
Selecting the correct employment basis for a company management board member is key, as the choice significantly affects their remuneration structure. Each of these models carries different consequences regarding the calculation of social security contributions and income tax. Understanding these distinctions is necessary to avoid errors and potential sanctions following a company inspection that reveals non-compliance. – Sandra Szybak-Bizacka and Mariusz Maksis discuss this in the Rzeczpospolita article.
Full article in Polish avialible: here.