Many companies in Poland offer consulting services in the field of optimizing ZUS contributions. In practice, these services quite often boil down to offering Polish entrepreneurs false, part-time employment in the Czech Republic or Slovakia. In the article, we will present the main principles of similar companies and indicate the main points that raise reasonable doubts. We will base our analysis on Czech and EU regulations.
The above solution is based on the EU regulations on the coordination of social security systems No. 883/2004 and 987/2007. These provisions in a fairly detailed and clear manner define the rules determining affiliation to the social and health insurance institutions of employees and entrepreneurs, especially in situations where there is a confluence of insurance titles (work and own business), but taking place in different countries (e.g. employment in Austria, business activity in Poland).
The solution mentioned in the introduction is based on article 13, point 3. Regulation 883/2004: "A person who normally works as an employed and self-employed person in different Member States shall be subject to the legislation of the Member State where he pursues his activity as an employed person /.../" < br />
According to the above, even 1/20 full-time employment means that a Slovak or Czech partner of a consulting company will pay small contributions to the Slovak or Czech social insurance administration and one of the local health insurance funds. Apart from the fact that inconsistent employment is, according to the Polish Social Insurance Institution, a violation of the law, the above solution has a very painful catch.
The above-mentioned provisions of the regulation prohibit any discrimination, therefore a Polish entrepreneur for a Czech or Slovak insurer will be treated for the purposes of determining premiums as if he had his activity registered and performed in the Czech Republic (or Slovakia). It follows from the above that such an entrepreneur (about which he is usually not informed) is obliged to notify the insurer of the fact of conducting business activity within 30 days from the determination of the applicable legislation. Failure to register an activity is subject to penalties of up to 40,000 kroner
In accordance with the insurance regulations of the Czech Republic contained in the Act No. 155/1995 Coll. the entrepreneur is obliged to submit the"Statement of revenues and expenses of a self-employed person" for social insurance and a similar declaration within one month of the settlement (with the Polish) tax office, and to settle the resulting insurance obligation in an appropriately selected health insurance fund within 8 days. 14.6% (from income before tax) for the pension contribution and 6.75% for the health insurance contribution. Depending on the filed, both institutions (health insurance fund and"zus") will determine the contributions for the next tax year. Similar regulations and contributions of a similar amount apply in Slovakia.
Finally, it is worth adding that the so-called ZUS optimization costs about PLN 400, but the pension from it will be lower than the cost of a transfer from the Czech ZUS to an account in a Polish bank.