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ZUS targets companies using subcontractors

06.03.2023

Recently, the Court of Appeal has held that ZUS and the court of first instance completely misapplied Article 8(2a) of the Social Insurance System Act in the considered case. Firstly, they overlooked that it was not the employer who was the recipient of the services provided by a third-party contractor but the other way around. The fact that the employer provided services to the contractor means the employer cannot be considered as the user of the work of their own employees who have an additional contract with the contractor and provide services under this contract. – Łukasz Chruściel comments for Rzeczpospolita.

Article: here.