Umowy-zlecenia okiem płatnika – czyli jak zaoszczędzić na składkach ZUS

Izabela Szwacińska

Abstract

The article is designed to familiarize a reader with the most popular civil form of salary – order contract. Selected ways in which the order contract contributes to the cost optimization of Social Insurance Institution is the main object of the research. A perspective of the payer is primarily introduced. In each chapter another example is described (dependently on a status or a situation of a cotractor). Aspects presented in the article are increasingly used in establishing an employment relationship. Because of that fact the topic should be familiar for employers as well as for employees.