Wybór formy zarobkowania a maksymalizacja wynagrodzenia netto. Umowa o pracę, umowy cywilnoprawne i własna działalność gospodarcza

The analysis carried out in the article considers the amount of net remuneration obtained by an employment contract, civil contracts (contract of work and service contract) and individual economic activity. The analysis takes into account the burden of income tax and social and health insurance cont...

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Bibliographic Details
Main Authors: Igor Postuła, Olga Augustyniak
Format: Article
Language:English
Published: University of Warsaw 2016-01-01
Series:Studia i Materiały
Subjects:
Online Access:https://press.wz.uw.edu.pl/sim/vol2016/iss2/14/
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Summary:The analysis carried out in the article considers the amount of net remuneration obtained by an employment contract, civil contracts (contract of work and service contract) and individual economic activity. The analysis takes into account the burden of income tax and social and health insurance contributions. The aim of the article is to indicate which form of earning, from the analyzed in the research, provides maximum net salary. A settlement on this question depends primarily on the amount of annual revenue for each of the forms. In the article we present also how the tax burden and other contributories influence the development of net pay during the fiscal year.
ISSN:1733-9758