
Employment contract conversion: will the employee cover back contributions?
28.04.2025
Transforming a contract based on the Civil Code into an employment contract can have significant financial implications for both the employer and the employee. Typically, if a company engaged someone as an independent contractor under working conditions resembling employment and is subsequently required to pay outstanding social security contributions and taxes, these costs cannot be recovered from the employee. However, the situation is entirely different when the employee insists on a contractor agreement rather than employment due to potential financial advantages. – Michał Włodarczyk and Mateusz Krajewski comment for Dziennik Gazeta Prawna.
Full article in Polish avialible here.