Today is contract is used to bypass the payment of social security contributions, in two ways. The first is employment in the form of a man, not to communicate with them on a regular basis. This is because the contract is often used in cases where should be offered a labour contract (or agreement) for persons performing light physical work. In 2015. the greatest number of contracts – more than 30 thousand. from 190 thousand. total – used in management and related activities. In this section we have PKD such fields as detective work and ochroniarska whether the service activity is connected with maintenance of the buildings and development of green spaces. Here we are talking about workers for which wages were the only contract work.
the Second reason is reduction of labor cost. If the work contract they are much lower than when using contracts-orders, not to mention the contracts for the work. In cases of services, such as security, where the pricing war has continued for many years, and the rate for the employee is a key element of competitive advantage – at least kosztogenne employment is the most important thing. And for that beat, because low salaries the total cost of employment of the employee at the full rate can be even four times more than in the contract. Can have side effects in the first place, such that the worker is not saving for retirement. What the future may result in the fact that will receive a minimum provision, which must be financed from the budget.
Ozusowanie of contracts, however, is not so simple. Social insurance and some experts draw attention to the fact that it would be difficult to conduct a full oskładkowanie. Has not, for example, the time of validity of the contract: it is contract getting a job without specifying a period during which it will happen. This means that it would be difficult to apply the insurance premium in case of illness. If we are dealing with a real, not imaginary-contractor agreement, which, for example, the publisher has with the author on some remote implementation time is difficult on this basis to calculate the monthly premium. And if this type of contracts was also paid a fee defeat, don’t count, what benefits should receive in a month. It can not be charged of the total. This problem and so appears in the calculation of the rights to rent or minimum pension, which is important for the experience or contributions. And when calculating pensions is higher or lower from the minimum of problems, this is done solely on the basis put, contributions to pensions. More than likely, so the minimum plan, i.e., the receipt of contributions the pensions and retirement. However, the right argues that the government review of pensions.
But not everyone is convinced such changes. – Elimination of unfavourable phenomena in the labour market should not occur on the load side, the fiscal, only the implementation of the labour code. The work is done during and at the place designated by the employer and under its supervision means that the employment relationship and might not apply to civil contracts, including construction contracts, – says Gregory Kozlowski, expert of Employers RP. Pay attention to that, even if actually sheathing the contract social security contributions, economic competition between different types of contracts only decrease, but not disappear. Rents contributions pensions and retirement to contract and so will be much lower than in the case of a part-time basis. For example, for payroll of 2 thousand UAH. rubles per month, full insurance premium by the employer and the employee is 953 rubles, while the contributions are: pension and rentowa is 550 rubles. These agreements a lso different effectively tax due to the difference in labor cost. The contracts are for the tax personal income tax under normal conditions, but it is possible for them to use the information on the deductible expenses of 20% or 50%. depending on the type of contract that can effective tax rate personal income tax reduce below 10%.
– the Problem is not limited to this but other obligations imposed on the employer, for example, to create a Fund of Social Benefits, – said Gregory Kozlovsky.
This is not the first approach of the ruling draperies insurance contributions, construction contracts. On this step it asks the previous command, when it was found that flexible forms of employment, as a result of the crisis are starting to make more and more positive. The first step to stop this trend, it was ozusowanie employment contract order up to the minimum wage. But even then it was obvious that the abandonment of contracts without any changes may tempt you to use this solution as cheaper forms of recruitment. – In the course of work on ozusowaniem contracts-orders, it was evident that employers are looking for possibilities to avoid paying contributions to the contract, – said the Deputy PiS Jan Mosiński.
Therefore, the concept of employment insurance contributions, construction contracts, found himself in a small space, the performance of the single tax proposals. While there she was associated with the introduction of a single contract. After he lost the election, with the problem faced by the “Manneken Pis”. And also in the work on pisowską version new tribute back case drapery of contracts by social security contributions. Although Matthew Morawiecki ” but Nicholas, the project of the single tax, it is clear that the government is thinking of introducing such a solution the other way.
part of the blame lies with the employers because falandyzują right, however, given sealing system, no other way. I’ll have to check, although I’m skeptical concerning this solution, says Jan Mosiński”. His party in this matter, most likely, will not be able to count on support AFTER. The government, which has reduced the retirement age, he lost credibility, if we are talking about changes in the system, the purpose of which is to increase the efficiency and improve the state of FUS. First, you need to not spoil, and then to repair, – said Vasily Hazel with AFTERWARDS.
Postulate oskładkowania of contracts insurance premiums emerytalną and your scones aren’t everything. The document contains a number of other changes, for the introduction which you want to try on the government.
In the review there is a proposal to see the feasibility of maintaining to exclude from the statutory pension insurance and rental contracts, orders for pupils and students. On the one hand, to increase the flow of contributions to FUS, though little, because usually it is not a large amount, and on the other has also to do that in retirement accounts for young people in social security contributions will appear very quickly, and they will waloryzowane longer. Because it is already evident that for a significant part of the employment problem in the future may be the acquisition of rights to at least the minimum pension.
the review refers to the possibility of a single retirement. This idea, which appeared, by the way, lowering the retirement age. Is to prevent pre-download the provision by persons who may be active professionally and allocating contributions, can enhance the indications.
Elimination of pensions groszowych she, in turn, occur through the introduction, at least 15 – or 20-year of experience or at least five years of work experience and put premiums is configured to receive a pension higher than the one third minimum. People who do not meet these criteria should receive their savings accumulated in the OSS in lump sum and not as today, monthly allowance, which is calculated regardless of the status of accumulated funds.
Now information on this subject should know MPs, and the government should begin work on przekuciem these different ideas in the draft decisions. Then decisions will be made which of them will get in the diet.
If the contract costs of employment are low
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