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In such a case, in the opinion of ZUS, the entrepreneur is compulsorily subject to social insurance, not as a person conducting non-agricultural activities, but as a contractor. If the basis of the contract was lower than % of the amount of the projected average monthly salary, social security contributions from business activities would be obligatory. Only when, as part of the entry in CEIDG, the entrepreneur also generates income from non-agricultural business activities, the social insurance titles will coincide.In the event of a coincidence.
It will be important on what terms ZUS is paid in the business activity: Start-up relief, preferential ZUS, Small ZUS Plus or Large ZUS. If the basis philippines photo editor for calculating social contributions in business activity is lower than % of the amount of the forecast average monthly salary, mandatory social contributions must be paid for both titles. However, if the base is higher than %, social contributions can only be paid in the course of business activity, and not from the management contract. The issue related to the convergence of social security titles is complex and each time requires a deeper analysis.
Management contract and VAT There remains the issue of settling the management contract for VAT purposes. The VAT Act states that: The following are not considered to be an independent business activityActivities from which revenues are obtained as part of activities performed personally, and this catalog lists, among others: management contract, however, under certain conditions, if the ordering party and the order accepting party are connected by ties creating a legal relationship as to: conditions for performing these activities.
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發表於 2023-10-8 13:07:36