The so called “švarc system” existed, exists and will exist. It is a tool frequently used by many firms which basically represents “hidden employment” whereby the firms save money they would otherwise spend on social security and health insurance contributions. Also, the termination of such relationships is much easier because the Labour Code does not allow employers to end a person’s employment easily. There is a risk of tax and related fees being levied if the state administration assesses the relationship as not independent but fulfilling the characteristics of a dependent activity or employment. What has changed in this area recently? How have court rulings responded to this type of cooperation? You will be pleasantly surprised: some of them have given companies a helping hand. We will be happy to help you examine whether and to what extent this topic applies to you and how best to respond in a timely manner.  more...