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Triangle employment contracts – employer risk


It may sometimes lead to controversy when the Social Insurance Institution (ZUS) applies Article 8(2a) of the Social Insurance Act (u.s.u.s.) because ZUS often fails to see (or does not want to see) the significant differences between the scope of obligations under an employment contract and contracts based on the Civil Code. It is also worth noting that sometimes employees already paying full ZUS contributions through their current employment contract might prefer to enter into a contract based on the Civil Code for their next role. However, while an employment relationship cannot be carried out under an independent contractor agreement, the reverse is possible. This creates a complex situation where each case requires careful analysis. If ZUS investigates, employers should not concede defeat – pursuing legal action might be worthwhile. – Łukasz Chruściel comments for Rzeczpospolita.

Full article in Polish avialible: here.