- Tytuł:
-
Opinia prawna w sprawie analizy świadczeń i podatków, jakie jest zobowiązany ponosić pracodawca zatrudniający osobę na umowę‑zlecenie, jeżeli zleceniobiorca ma już umowę o pracę na pełny etat, oraz zatrudniający studenta studiów podyplomowych na umowę‑zlecenie, jeżeli student nie osiągnął 26. roku życia i ma umowę o pracę na pełny etat
Legal opinion on the analysis of benefits and taxes, which are to be paid by the employer who concludes a civil law contract with a person who already has a full‑time contract of employment with another employer or with a postgraduate graduate who has not attained 26 years of age and has a full‑time contract of employment - Autorzy:
- Dzwonkowski, Henryk
- Powiązania:
- https://bibliotekanauki.pl/articles/11542858.pdf
- Data publikacji:
- 2014
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
taxes
employee benefits
employment - Opis:
- The scope of the employer’s obligation to make contributions is determined by the question of whether the employer concluding a civil law contract with a person maintains at the same time an employment relationship (of full‑time nature) with that person, or whether that person is employed under a contract of employment with another employer. The author claims that in the first case the employer is obliged to make old‑age, disability and accident contributions for that person, in respect of both the contract for employment and civil law contract. In contrast, the entity concluding a civil law contract with a person who maintains an employment relationship with another entity, it is not obliged to make such contributions. The same rules apply to the employment of a postgraduate student.
- Źródło:
-
Zeszyty Prawnicze BAS; 2014, 2(42); 247-251
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł