Why should an entrepreneur's test be used? In the interview for Rzeczpospolita, Minister Czerwińska spoke of "ordering the labor market". Such a translation was quite surprising, because this type of policy does not fall within the competence of its ministries.
The fight against self-employment in practice is mainly due to the fact that people concerned – managers or specialists – dismantle a flat tax of 19 percent.
that self-employed can sleep well? The experts quoted by Rzeczpospolita warn that no new provisions have to be adopted for the tax authorities to be able to renounce entrepreneurs of selected persons.
– The PIT law contains criteria that determine that a person does not conduct business. are they hit? – says tax advisor Arkadiusz Łagowski, partner at Martini & Wspólnicy.
It is the so-called "negative definition of non-agricultural activity" included in Article 5b of the Personal Income Tax Act:
Non-agricultural activities are not considered as activities if the following conditions are jointly fulfilled:
- third party liability as a result of these activities and their implementation (…), those who carry out these activities
- carry them under the direction and at the place and time ordered by the client These activities
- carrying out these activities do not carry the economic the risk associated with the business.
The entrepreneur's test may and will not be, but independent will be controlled. "We have solutions"
Tax Advisor Beata Hudziak, 8Tax's management partner, explains that officials can review a partnership agreement for service responsibilities and how to perform these services.
If the formal self-employed person actually provides his services at the contractor's office, and within the prescribed hours, the tax office has an easier task. The expert states that officials have the right to even interview other people who work in a particular company.
Arkadiusz Łagowski indicates that the economic risk referred to in the law is, for example, the likelihood that the contractor will not pay for the services he buys.
Self-employment and full-time employment would mean that they would not only pay 32 percent of PIT but also higher social security contributions.
The tax authority and the social insurance agency may require compensation for arrears from the last few years and this can involve large sums together with interest.
You also have to pay a higher income tax because the lack of a company means that no expenses can be included in costs, lower the tax base
The consequences may possibly be much stricter according to the VAT regulations
Loss of entrepreneurial status by a certain person means that invoices emitted by him becomes empty. This, in turn, involves problems for all entrepreneurs of a previous entrepreneur who lose their jobs to deduct VAT and will need to correct the tax deduction.
Still uncertain, abandoning the name "entrepreneurial test" does not mean that such a tool is introduced otherwise. As we wrote in money.pl, for this purpose, one of the statutory definitions can be changed 4 min. then
Eye IT and so do not vote for piss, so you can tax them without losing the election