Social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State
Determination of the legislation applicable to the payment of social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State depends on the correct qualification of the given type of an activity. It can be classified eithe...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2017-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2017.001 |
| Summary: | Determination of the legislation applicable to the payment of social insurance contributions for the persons employed in Poland and working on the basis of civil law contracts in another EU Member State depends on the correct qualification of the given type of an activity. It can be classified either as an activity of an employed person or as an activity of a self-employed person, taking into consideration Polish rules on overlapping of social insurance titles and the directive to treat all their incomes as if they were received in the Member State concerned. |
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| ISSN: | 2300-9853 2353-7086 |