If an employee also has a B2B contract with his employer, i.e. within the framework of business activity, the remuneration from this contract is subject to taxation as if it were an employment contract (decision of the Supreme Court of 18 March 2025; ref. III USK 88/24).

Parallel agreements with one’s own employer are governed by Article 8(2a) of the Social Insurance System Act: a person performing work on the basis of an agency agreement, contract of mandate or other contract for the provision of services or contract for specific work is treated as an employee.

In the opinion of the Supreme Court, this provision is also applicable when work for the employer is performed as part of economic activity.

Consequently, there is no overlap of social insurance titles for the entrepreneur. The entire income obtained from the employment contract and the provision of services is therefore treated as income from an employment relationship. This also means that the employer is responsible for paying the social insurance contributions.

If ZUS issues a decision establishing that the employer is the remitter of contributions on the person’s income, it should – ex officio – credit the contributions unduly paid by the person themselves towards the employer’s receivables.

Find more articles in PRO HR May 2025.