Post by account_disabled on Nov 22, 2023 3:14:02 GMT -5
Example Andrzej employs a contract employee who turned on February . According to the regulations the exemption from the obligation to pay contributions for this employee applies to him from March . If the employee's birthday fell on February Andrzej would not be obliged to pay contributions to the Labor Fund starting from February . The Labor Fund and the mandate contract as the only type of contract existing in the enterprise Contributions to the Labor Fund are not obliged to be paid by an employer who employs employees solely on the basis of civil law contracts.
The exclusion from the obligation results from the definition of the employer. Pursuant to the Act an employer should be understood as an entity that employs at least person under an employment contract. Note - this exemption does not apply to employers photo editing servies who are organizational units e.g. civil partnerships . The exemption applies only to clients who are natural persons running a business. Example Marta employs four employees in a café one woman who is years old. Therefore it does not have the status of an employer so it does not pay PF contributions for contractors.
If it employs a new person under an employment contract or changes the type of contract with an existing employee from a mandate contract to an employment contract it will be obliged to pay PF contributions for all employees except for a -year-old woman who is entitled to sick leave due to reaching the age of . Example The civil partnership employs people on the basis of a mandate contract and no one else.
The exclusion from the obligation results from the definition of the employer. Pursuant to the Act an employer should be understood as an entity that employs at least person under an employment contract. Note - this exemption does not apply to employers photo editing servies who are organizational units e.g. civil partnerships . The exemption applies only to clients who are natural persons running a business. Example Marta employs four employees in a café one woman who is years old. Therefore it does not have the status of an employer so it does not pay PF contributions for contractors.
If it employs a new person under an employment contract or changes the type of contract with an existing employee from a mandate contract to an employment contract it will be obliged to pay PF contributions for all employees except for a -year-old woman who is entitled to sick leave due to reaching the age of . Example The civil partnership employs people on the basis of a mandate contract and no one else.