#Contracts #specific #work #noncontributory #Heres
It was only during the pandemic that the obligation to register contracts for specific work was introduced, because no one had collected and analyzed this data before. The obligation to inform ZUS about contracts for specific work was introduced in 2021. The obligated parties submit a notification of the contract for specific work. They enter their data and the data of the contractor of the contract for specific work, as well as the start and end date of the contract and its subject. In total, during this time, i.e. over 3 years, 5 million contracts for specific work were recorded.
The analysis indicates that each year there was a slight decrease in the reported contracts for specific work. In 2023, there were 5.85% fewer of them compared to 2021. In what professions and age categories are they most often used?
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/Source: ZUS /
The total number of unique artists contributed almost 656,000 over three years. More every year contracts for specific work were concluded by men, although the difference due to gender is not large.
The largest number of performers contracts for specific work was disclosed to entities that conducted activities in the field of information and communication as well as professional, scientific and technical activities. The next place is taken by activities related to culture, entertainment and recreation.
Each year, the largest group of contractors performing specific work contracts are people aged 30-39.
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/Source: ZUS /
Currently, contracts for specific work are covered by compulsory insurance only if the contractor has concluded such a contract with his own employer, with whom he also has an employment relationship – or if, under such a contract, he performs work for the employer with whom he has an employment relationship. However, this could be avoided by signing contracts for specific work with another company controlled by the same owner.
While there has been talk of full legalization of mandate contracts for a long time, contracts for specific work have so far been almost “untouchable”.
Meanwhile, experts warn that nowhere in Europe does such a strange logic of the social security system operate.
And this has consequences. While in 2011 we had almost 24 thousand people receiving a pension lower than the minimum, then 12 years later there were almost 397 thousand of them. – over 17 times more. There are several reasons for this trend, but one of them is the lack of contributions for mandate contracts – says Łukasz Kozłowski, chief economist of the Federation of Polish Entrepreneurs.
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