We would like to recommend an article in Dziennik Gazeta Prawna, where Professor Iwona Sierocka from the Białystok University discussed self-employment in the light of the provisions of the Act that refer to the detection of illegal employment.
Our expert explained that, in her opinion, the provisions of Art. 16, item 1e of the Act cannot be applied to self-employed persons, as the base for social security contributions for such persons is 60 per cent of the average salary, regardless of the amount of actual revenues.
We invite you to read the full text of the article, which is available HERE.
