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The choice of earning form and maximization of net salary. The employment contract, civil contracts and own business (Wybor formy zarobkowania a maksymalizacja wynagrodzenia netto. Umowa o prace, umowy cywilnoprawne i wlasna dzialalnosc gospodarcza)

Igor Postu³a () and Olga Augustyniak ()
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Igor Postu³a: Katedra Prawnych Problemow Administracji i Zarzadzania, Wydzial Zarzadzania Uniwersytetu Warszawskiego.
Olga Augustyniak: Wydzial Zarzadzania Uniwersytetu Warszawskiego.

Research Reports, 2016, vol. 2, issue 21, 170-184

Abstract: 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.

Keywords: civil contracts; own business; contract of employment; taxes; social and health security contributions. (search for similar items in EconPapers)
JEL-codes: K31 K34 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:sgm:resrep:v:2:i:21:y:2016:p:170-184