Samostalni vs Nesamostalni rad

 

Samostalni vs Nesamostalni rad

 

Obično je vrlo jednostavno razlikovati zaposlenike od samozaposlenih osoba u industrijama kao što je građevina, proizvodnja, trgovina i sl. U isto vrijeme mnogo je teže točno utvrditi pravu prirodu posla kod uslužnih djelatnosti poput IT sektora, komunikacija, administrativnih djelatnosti i ostalih intelektualnih usluga.

Generalno govoreći, u cijelom svijetu u području IT sektora dolazi do povećanja samostalnih radnika tzv. „self-employed workers“ ili „independent contractors“.

U Češkoj i Poljskoj samostalni radnici čine 7% od svih zaposlenih. Prema nedavno objavljenim podacima u Hrvatskoj imamo cca 45.000 paušalnih obrtnika, dok je prema podacima DZSa za 8/2019 ukupno 1.571.631 zaposlenih, što znači da paušalni obrtnici čine svega 2,86% ukupno zaposlenih.

Porezna tijela u svim razvijenim zemljama na svojim web stranicama objavljuju liste indikatora po kojima porezni obveznici mogu sami utvrditi radi li se u njihovom slučaju o samostalnom ili nesamostalnom radu, a ako imaju nedoumice mogu se obratiti direktno poreznom tijelu da procijeni i donese konačni sud.

Uzmimo primjer nama bliske Njemačke koja točno navodi koja pitanja su ključna kod odluke kako klasificirati određeni rad, pa tako se navodi:

  • how sophisticated are the working tasks given to the contractor (i.e. how to perform the assigned tasks)?
  • how is the working time determined?
  • how is the workplace determined?
  • to what extent does the contractor’s work depend on the principals ? business organization (e.g. use of equipment and resources, team work with other employees)?
  • in a valuing reflection, which of the two parties gains more directly from the performed services?

dodatni kriteriji:

  • does the contractor have to provide his services in person or may he engage an employee / subcontractor himself?
  • who bears the economic risk of no performance or poor performance?
  • is the contractor integrated into the business organization of the principal? • is the contractor named in duty rosters?
  • who provides the equipment for the work performance?
  • does the contractor have a regular workplace at the principal’s location? Does he have an e-mail address or a telephone number? Is he registered in the principal’s telephone book? Does he have branded business cards of the principal?
  • does the contractor anend internal team meetings? Does he anend training sessions? Does he anend internal events like Christmas parties?
  • is the contractor obliged to notify about holidays or other leave?
  • does the contractor receive a fixed monthly remuneration or is he paid only for the services he actually provided?
  • does he have to write invoices?
  • is he covered for sick leave or for holiday?
  • is there a fixed monthly payment?
  • does the contractor have his own trade license / registered business?
  • does the contractor announce / advertise his services in the market?
  • does he work for other principals or is he at least free to choose other principals?
  • how much payment does he receive overall by only one principal (more than 5/6 of his overall income)?
  • how much time does he work for one principal?

Nadalje precizno navode što je bitno kod ugovora sa samozaposlenom osobom:

When managing the contractual relationship with an independent contractor, it is highly important to observe the criteria detailed below. This means especially, that the independent contractor should not receive:

i. Instructions on when to work
• Better: Give a time line, when the project must be finished.

ii. Instructions on how to work
• Better: Give instructions on what characteristics the final work product shall have.

iii. Provide equipment
• Better: Let the independent contractor work with his own equipment.

iv. Provide a regular work place, telephone line, e-mail address
• Better: Let the independent contractor work at home or at a flexible work place in the office.

v. Fixed payment every month
• Better: Payment per day/hour actually worked in a month, or a lump sum payment upon the achievement of milestones of the work product.

Uzmimo primjer Rumunjske koja navodi 7 kriterija od kojih mora biti zadovoljeno 4 da bi se posao smatrao samostalnim radom:

Independent Activities

Any kind of activity performed by individuals in order to obtain income, that meets at least four of the following criteria:

3.1. the individual has the freedom of choice of where and how he performs his activity and the program for the activity;

3.2. the individual has the freedom to perform activity for more than one customer;

3.3. risks inherent to the activity are assumed by the individual who performs the activity;

3.4. the activity is performed by using the patrimony of the individual that performs the activity;

3.5. the activity is performed by the individual through use of his intellectual and/or physical performance, depending on the specific activity;

3.6. the individual is part of part of a professional body/professional order that has representation regulatory and supervision rights over the profession conducted un-
der special regulations governing the organization and the exercise of the profession in question;

3.7. the individual has the freedom to conduct his activity directly by hiring personnel or in collaboration with third parties, according to legal provisions

Uzmimo na kraju i primjer Sjedinjenim američkih država koje navode:

Independent contractor agreement should specify the following:

• the duration of the relationship (which should be tied to the duration of the project for which the worker is retained);
• the nature and scope of services to be provided (which should be different from those performed by rank-and-file employees);
• the manner and conditions for payment of compensation (e.g., a fixed sum upon completion of the project or identified milestones);
• that the service provider is an independent contractor and not an employee;
• that the independent contractor will not be eligible to participate in any employee benefits;
• that the independent contractor, and not the company, will be responsible for payment of all applicable taxes and legally required contributions;
• that the independent contractor will provide his or her own workers’ compensation coverage;
• what other insurance coverage the independent contractor is required to carry for the duration of the relationship;
• that the contractor is free to set his or her own hours of work and to determine in what manner and sequence the work should be completed;
• that the independent contractor will supply and use his or her own equipment;
• that the contractor will be required to pay his or her own business expenses;
• that the independent contractor is free to hire his or her own employees;
• the conditions on which the relationship may be terminated and the consequences of early termination, including any notice requirements and potential penalties; and
• any desired indemnification (e.g., independent contractor’s agreement to indemnify and defend the company in the event of loss, damage or liability caused by the contractor’s own negligence).

Zaključak:

Paušalni obrti kao trend u porastu je kako u cijeloj Europi tako i u ostatku svijeta. Uvođenjem takve vrste poslovanja u Hrvatskoj mnogi koji su prije radili na crno su počeli raditi legalno. Mali porezni obveznici su nositelji rasta gospodarstva svugdje u svijetu i bilo kakva ograničavanja istih su kontraproduktivna.

Nadamo se da će Porezna uprava objaviti svoju listu indikatora kako bi otklonila sve nejasnoće vezane uz izmjene OPZa, te utvrđivanje (ne)samostalnog rada.

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