Social security contributions for freelance contracts – changes as of 2016

Polish Parliament has adopted changes to the law on social security system, which significantly modify rules concerning social security contributions paid on freelance contracts which are concluded by a given individual with more than one entity.

Those changes will increase the costs of employment but will also increase fiscal risk of employing freelancers. The new regulations will burden the employers with legal responsibility for any arrears in social security contributions even if they will be caused by misleading or untrue information given by an employee on contributions collected by other employers. The employer will not be able to verify this information without repeatedly, month after month, obtaining from the Social Security Office (ZUS) certificates confirming that the contributions concerning particular employees have been calculated properly …

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