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?
- 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:
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).
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.