Non-compete compensation for managers subject to social security contributions

The necessity to deduct social security contributions from non-compete compensation for managers results in higher costs for the employer and a lower amount of net compensation for a contractor, compared to an employee with the same gross compensation. The Supreme Court’s recent stance on the matter is controversial in the light of social security contribution legislation – Robert Stępień and Sandra Szybak-Bizacka comment for Dziennik Gazeta Prawna.

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