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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)

Author

Listed:
  • Igor Postu³a

    (Katedra Prawnych Problemow Administracji i Zarzadzania, Wydzial Zarzadzania Uniwersytetu Warszawskiego.)

  • Olga Augustyniak

    (Wydzial Zarzadzania Uniwersytetu Warszawskiego.)

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.

Suggested Citation

  • Igor Postu³a & Olga Augustyniak, 2016. "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, umow," Research Reports, University of Warsaw, Faculty of Management, vol. 2(21), pages 170-184.
    • Handle: RePEc:sgm:resrep:v:2:i:21:y:2016:p:170-184
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    File URL: http://www.sim.wz.uw.edu.pl/sites/default/files/artykuly/postula_augustyniak.pdf
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    More about this item

    Keywords

    civil contracts; own business; contract of employment; taxes; social and health security contributions.;
    All these keywords.

    JEL classification:

    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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