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REVIEW OF IMPLEMENTED NON-EMPLOYMENT (B2B) MODELS
The current situation on the labour market and the shortage of specialists is forcing entrepreneurs to apply non-employment models. This is especially true when it comes to hiring people with many years of experience, which is necessary for complex projects. At the same time, numerous additional benefits may also be offered to the self-employed. The Ministry of Finance has officially abandoned plans to introduce the so-called “entrepreneur test”. It should be borne in mind, however, that the tax authorities and the Social Security Institution can nevertheless, on the basis of the current legislation, challenge the B2B model and thus hold the parties involved (both the self-employed person and the “buyer” of his or her services) liable for tax. It is important to analyse whether the terms and conditions of the provision of B2B services are “similar” to the provision of work based on an employment contract.
The services offered (tax and legal support) include:
- Legal and tax review of the Client’s existing employment models or analysis of the eligibility to implement non-employment models.
- Preparation of applications for individual interpretations (depending on the results of the 1st stage and arrangements with the Client).
- Support in the preparation of required procedures and documentation.