{"id":708,"date":"2024-07-17T21:50:15","date_gmt":"2024-07-17T19:50:15","guid":{"rendered":"https:\/\/slupsk.co\/bez-kategorii\/the-tax-office-is-looking-at-converting-full-time-employment-into-self-employment-708"},"modified":"2024-07-17T21:50:15","modified_gmt":"2024-07-17T19:50:15","slug":"the-tax-office-is-looking-at-converting-full-time-employment-into-self-employment","status":"publish","type":"post","link":"https:\/\/slupsk.co\/en\/economy\/the-tax-office-is-looking-at-converting-full-time-employment-into-self-employment-708","title":{"rendered":"The tax office is looking at converting full-time employment into self-employment"},"content":{"rendered":"<p>Expert comment on the refusal to issue a protective opinion no. DKP3.8082.10.2023 of June 12, published on June 28, 2024. Commented by <strong>Monika Pi\u0105tkowska<\/strong>, <strong>tax advisor<\/strong> at epity.pl.<\/p>\n<p>The request for a protective opinion for the company regarding a change in the form of employment of its employees was met with a strong reaction from the Head of the National Tax Administration. In the document, the joint-stock company explained that it intended to establish a subsidiary in which it would own 100 percent. shares. Next, it is planned to replace the employment contracts signed by employees with the parent company with service contracts concluded with the subsidiary as part of business activities.<\/p>\n<p>The head of the National Tax Administration refused to issue an opinion, emphasizing that the taxpayer&#8217;s goal in this case was to avoid taxation. According to the tax authority, the Company would not be obliged to collect tax as a payer, and employees would be able to tax their income at a flat tax rate (19%) or a lump sum on recorded income (from 2 to 17% of income), instead of the current taxation according to the scale (12 and 32 percent).<\/p>\n<p>The head of the National Tax Administration found that such action may lead to a tax advantage contrary to the legislator&#8217;s intention. In the situation presented in the application, according to the tax authority, the taxpayer&#8217;s activity would only formally constitute non-agricultural business activity, but in fact it would still remain an informal employment relationship.<\/p>\n<h2>The Tax Office is looking at converting full-time employment into self-employment<\/h2>\n<p>By this refusal to issue a protective opinion <a href=\"https:\/\/ksiegowa.slupsk.pl\/news\/skarbowka-coraz-uwazniej-przyglada-sie-zamianom-etatu-na-samozatrudzenie\/\" rel=\"noopener\" target=\"_blank \"The tax office reminded us that it has the right to question the transition of employees from an employment contract to B2B cooperation and will exercise this right. Tax authorities may assess whether a person running a business is a real entrepreneur. If the tax office finds that the taxpayer is still an actual employee of a given company, it will question his settlements as an entrepreneur.\n\nThe refusal to issue an opinion may also be a sign that the tax authorities will take a closer look at transitions from an employment contract to self-employment, verifying whether the entities' manner of operation was not artificial and whether the person concerned is still an informal employee of his former employer. <strong>This is a signal for people who cooperate on a B2B basis with their former employers that in the event of an audit, the issue of changing the form of employment may be thoroughly verified by the tax office.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Expert comment on the refusal to issue a protective opinion no. DKP3.8082.10.2023 of June 12, published on June 28, 2024. Commented by Monika Pi\u0105tkowska, tax advisor at epity.pl. The request for a protective opinion for the company regarding a change in the form of employment of its employees was met with a strong reaction from [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[155],"tags":[184,185],"class_list":["post-708","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy","tag-polish-national-tax-administration-kas","tag-tax-advisor"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The tax office is looking at converting full-time employment into self-employment<\/title>\n<meta name=\"description\" content=\"Tax Office - A decisive reaction of the National Tax Office to the request for a protective opinion for the company regarding a change in the form of employment of its employees\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/slupsk.co\/en\/economy\/the-tax-office-is-looking-at-converting-full-time-employment-into-self-employment-708\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The tax office is looking at converting full-time employment into self-employment\" \/>\n<meta property=\"og:description\" content=\"Tax Office - 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