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DOI: 10.33226/0032-6186.2020.3.3
JEL: K31
Krzysztof Ślebzak ORCID: 0000-0002-5029-4241 , e-mail: slebzak|amu.edu.pl| |slebzak|amu.edu.pl

Regulatory issues of social security contributions relatingto contractors' "business trips" under Polish law

Regulations regarding tax- and social-security-related liabilities cover exemptions of benefits related
to contractors' business trip. Even though neither do the Civil Code nor the Labour Code provide for
contractors' business trip, it seems that under the aforesaid provisions these two types of business
trips have been equated. What has not been however determined is whether it is permissible to
interpret the concept of "business trip" with respect to contractors the same way the concept of
"business trip" is interpreted with respect to employees. The aim of this study is to resolve this
problem and to present the principles of exemption from taxation and from the social security
contributions with respect to benefits related to contractors "business trips".

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Keywords: contractors' business trip; exemption from social security contributions

References

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Hauser, M. (2005). Odpowiednie stosowanie przepisów prawa — uwagi porządkujące. Przegląd
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Nowacki, J. (1964). Odpowiednie stosowanie przepisów prawa. Państwo i Prawo, (3).
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