Reclassification of a b2b contract into an employment contract

Reclassification of a b2b contract into an employment contract

What does the increased interest of the tax authorities in B2B contracts mean? Is there a revolution coming on the labor market? Will tax offices start the process of reclassification of a b2b contracts into an employment contract? Recently, Gazeta Wyborcza published an article containing a comment by Piotr Sekulski, PhD regarding this issue.

In the article available at this link you will find a lot of interesting information regarding regarding the recently issued general interpretation and the issue of reclassification of b2b contracts to UoP.

tax advisor Piotr Sekulski, PhD

“Corporations create new companies and transfer employees to these new companies for self-employment. Why don’t they transfer employees to self-employment in the parent company where the employee works? This is due to tax and contribution reasons.”

tax advisor Piotr Sekulski, PhD

“(…) if a self-employed person provides services to his former employer, he cannot benefit from ZUS relief, i.e. start-up relief or small ZUS. Similarly, he cannot use more favorable forms tax settlements (a straight-line payment in the first year and a lump sum in the second year). – So what does the corporation do to make its newly self-employed earn more? It transfers them to a new company and the self-employed person can immediately pay lower contributions and taxes


If you are concerned about the content of your contract or wondering whether it can be reclassified into an employment contract, you employ employees and you are wondering whether the concluded contracts will be included in the process of reclassification of a b2b into an employment contract, please visit www.outsourced.pl .

About dr Piotr Sekulski

My name is Piotr Sekulski. I am a Polish tax advisor no. 13740, Doctor of Law from the Jagiellonian University and founder of Outsourced.pl. I specialize in tax advisory for the IT sector, shareholders, startup founders, technology companies, B2B contractors and internationally mobile individuals. I support clients in matters concerning lump-sum taxation, PIT, CIT, WHT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box and 50% tax-deductible costs. I gained professional experience in reputable tax advisory firms and, as a tax advisor, have participated in several hundred tax projects for the IT, new technologies and creative sectors.

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