Contributions for civil law contracts should not be introduced next year – says Agnieszka Dziemianowicz-Bąk, Minister of Family, Labor and Social Policy. According to the head of the Ministry of Family, employees and employers should not be surprised by such large changes in a short time.
The Minister of Family reminded in the First Program of Polish Radio that the contribution to civil law contracts is a milestone included in the National Reconstruction Plan by the previous government. The entry into force of this solution is January 1, 2025.
– I am of the opinion that such changes, which are large, systemic and sometimes difficult, absolutely cannot be dealt with two months before the start of the year – said Dziemianowicz-Bąk.
She also pointed out that the ministry had prepared a draft law on this matter, but “this milestone should not be achieved in two months.” The minister emphasized that questions regarding any possibilities in this regard should be directed to the Ministry of Funds, which is in dialogue with the European Commission.
– However, as the Minister of Family, Labor and Social Policy, I am of the opinion that such changes, regardless of whether someone likes them or dislikes them, should not surprise either employees or employers – emphasized the head of the Ministry of Labor and Social Policy.
Taxation of civil law contracts
The Ministry of Family, Labor and Social Policy has prepared a draft amendment to the Act on the social insurance system and the Act on social insurance in respect of accidents at work and occupational diseases.
In July, the ministry announced that the regulation assumes that civil law contracts will be covered by compulsory social insurance (pension, disability, sickness and accident insurance), with the exception of contracts concluded by secondary school students or students up to the age of 26.
According to the current legal status, contracts for specific work are not subject to contributions. In turn, in the case of mandate contracts, you do not have to pay contributions if, for example, another employer pays contributions for at least the minimum wage.
In 2023 by ZUS 1.6 million contracts for specific work were reported, which is 81.7 thousand less than in 2022. The largest number of people performing specific work contracts dealt with information and communication – 87.6 thousand. (20.37% of all contracts). Professional, scientific and technical activities came next – 79.1 thousand. (18.38%), activities related to culture, entertainment and recreation – 57.2 thousand (13.30%) and education – 53.8 thousand contractors (12.51% of all contracts).
In turn, at the end of 2023, 1.9 million people worked under mandate contracts, of which 1.3 million paid pension and disability pension contributions.
The introduction of full contribution rates for mandate contracts and contracts for specific work means lower take-home pay. An alternative is to increase labor costs on the employer's side.
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