Conclusion of a contract to perform a specified task is an extremely beneficial form of cooperation. Such agreements are not subject to social or health insurance. In addition, the contract to perform a specified task creates the possibility of determining preferential tax deductible costs on the basis of personal income tax. In recent years, the possibility of implementing various types of lectures / trainings based on a contract to perform a specified task raises controversy. Pension authorities question the possibility of concluding such a contract in the field of lectures and “reclassify” these contracts into mandate contracts subject to the social insurance system. Judicial jurisprudence is not uniform. However, the case law recognizes the possibility of concluding a contract to perform a specified task for the trainings / lectures, but these types of contracts set out certain conditions, which often were not included in the contracts
May 28, 2020
Jul 19, 2019
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