The problem of being subject to obligatory health insurance on the basis of preparation and conduct of a lecture contracts, which appears in the jurisprudence of administrative courts, shows that in practice the parties often qualify this type of contract as a specific work contract and thus try to avoid paying obligatory health insurance contributions. When analyzing this issue, attention should be paid to several things, namely the will of the parties concluding the contract, the principle of freedom of contracts, the essence of the specific work, the characteristic features of the contract for specific work and the service contract to which the mandate provisions are applied, as well as the relationship between the lecture and the work within the meaning of copyright law. Considerations in this regard lead to the conclusion that a contract for the preparation and conduct of a lecture can meet the characteristics of a contract for specific work, therefore each contract should be examined individually. However, most of them meet the criteria for a service contract to which the mandate provisions are applied, which are entitlement to obligatory health insurance.
Apr 21, 2021
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