Currently, it is very common for employers to entrust work not only under an employment contract but also on the basis of a mandate contract, management contract or B2B.

Likewise, employers provide employees, contractors, or individual entrepreneurs with additional benefits not differentiating their scope and delivery method.

From the HR point of view, such approach seems justified. However, it should be remembered that providing such benefits to non-employees has usually different tax and social security consequences than when granting them to employees.

Such differences occur in case of e.g. company cars used for private purposes, business trips, medical packages or training courses.

What are the differences? Those questions are answered in the video by Katarzyna Serwińska.