Brak ZUS-u i 6% podatku dla Ciebie i Twoich pracowników w spółce z o.o. | Prawnik Wyjaśnia

Summary

In this video, the speaker explains how to leverage a 'contract for work' (umowa o dzieło) to minimize taxes and avoid social and health insurance contributions. They outline the tax advantages, including the ability to deduct 50% of costs, resulting in a lower taxable income and a reduced tax rate of 6% on income. However, they caution about potential risks with ZUS (Polish Social Insurance Institution) if the contract is misclassified, advising on how to structure agreements properly. The video covers both individual and company contexts, emphasizing how to use this contract form safely while minimizing bureaucratic and legal risks.

Takeaways

• 😀 A 'contract for work' (umowa o dzieło) is a highly beneficial form of compensation, as it allows for lower taxes compared to other types of employment agreements.
• 😀 Under a contract for work, social and health insurance contributions are not required, which significantly reduces financial obligations for the contractor.
• 😀 The main tax burden for a contract for work is the income tax (PIT), which is set at 12% for income up to 120,000 PLN, and 32% for income above that threshold.
• 😀 A unique advantage of the contract for work with the transfer of copyright is the ability to deduct 50% of the costs of generating income, effectively reducing taxable income.
• 😀 By deducting 50% of income (e.g., 120,000 PLN), the contractor's taxable base can be reduced to 60,000 PLN, resulting in only 12% tax on this amount, which is approximately 6% effective tax.
• 😀 The contract for work, when signed with a company, is considered a cost for the company, reducing its tax obligations as well. This creates a win-win situation for both parties.
• 😀 Since 2021, there has been an obligation to report contracts for work to the Social Insurance Institution (ZUS) within 7 days, even though these contracts are not subject to social insurance.
• 😀 One option for managing contracts for work is to sign a separate contract for each project (e.g., for each YouTube video), though this approach can lead to increased paperwork and administrative tasks.
• 😀 Another option is to sign a framework agreement with the company, under which individual orders can be made for specific works, avoiding the need to report each individual contract to ZUS.
• 😀 While the framework agreement simplifies reporting and reduces paperwork, it poses the risk of ZUS challenging its validity, as a framework agreement is not technically considered a contract for work.
• 😀 Choosing between separate contracts for each work or a framework agreement depends on balancing administrative simplicity with the risk of ZUS potentially reclassifying the contract type, which could result in additional costs and penalties.

Q & A

What is the main focus of the video script?

The video script focuses on explaining the concept and advantages of a 'umowa o dzieło' (contract for specific work) in Poland, particularly when it's combined with the transfer of copyright. It also discusses the tax benefits and potential risks, especially related to ZUS (Polish Social Insurance Institution) oversight.

What are the key tax benefits of a 'umowa o dzieło' with copyright transfer?

The main tax benefit is that a 'umowa o dzieło' with copyright transfer allows for 50% of the income to be deducted as 'costs of obtaining revenue,' effectively halving the taxable income. For example, if the value of the work is 120,000 PLN, the taxable amount is reduced to 60,000 PLN, and only 12% PIT is paid on that amount, resulting in a 6% effective tax rate.

What social security contributions are required for a 'umowa o dzieło' contract?

A 'umowa o dzieło' contract is not subject to social security contributions, meaning there are no payments for social insurance, health insurance, or contributions to the Labor Fund or Employee Benefits Guarantee Fund.

How is the income taxed in a 'umowa o dzieło' with copyright transfer?

The income is taxed based on the progressive PIT tax scale. Income up to 120,000 PLN is taxed at 12%, and income above that is taxed at 32%. However, the 50% cost deduction effectively reduces the taxable base, leading to a lower tax burden.

What is the significance of registering a 'umowa o dzieło' with ZUS?

Since January 2021, there has been a legal obligation to inform ZUS about any 'umowa o dzieło' contract within 7 days, even if it is not subject to social insurance. Failure to comply with this registration requirement can lead to penalties.

What are the two main ways to handle multiple 'umowa o dzieło' contracts with a company?

The two main ways are: 1) signing separate 'umowa o dzieło' contracts for each individual task (e.g., one for each video produced), or 2) signing a framework agreement with the company, where individual tasks are documented through separate orders without needing to register each 'umowa o dzieło' with ZUS.

What are the risks associated with signing separate 'umowa o dzieło' contracts for each task?

The main risk is that if the number of contracts becomes large, ZUS might question whether these are actually 'umowa o dzieło' contracts or whether they should be classified as 'umowa zlecenie' (service contracts), which are subject to social security contributions. This could lead to ZUS initiating an audit or investigation.

What is the potential advantage of using a framework agreement for 'umowa o dzieło' contracts?

The advantage of a framework agreement is that it reduces the number of contracts that need to be reported to ZUS, as only the framework agreement itself is registered. This reduces administrative burden and lowers the risk of ZUS questioning the nature of the contracts.

Why is there a risk in using a framework agreement instead of individual 'umowa o dzieło' contracts?

The risk with a framework agreement is that ZUS may not recognize it as a valid 'umowa o dzieło,' since the framework agreement itself is not classified as such. ZUS could claim that the individual tasks under the agreement should have been reported separately, which could lead to fines for non-compliance.

What are the potential fines for failing to properly report 'umowa o dzieło' contracts to ZUS?

If the 'umowa o dzieło' contracts are not reported correctly to ZUS, especially in the case of using a framework agreement and not submitting individual orders, ZUS could impose a fine of up to 5,000 PLN.