{"id":221,"date":"2024-01-02T09:36:00","date_gmt":"2024-01-02T08:36:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/samodzielna-ksiegowosc-czy-to-mozliwe-3\/"},"modified":"2025-04-25T07:39:39","modified_gmt":"2025-04-25T05:39:39","slug":"test-przedsiebiorcy-it","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/01\/02\/test-przedsiebiorcy-it\/","title":{"rendered":"Test przedsi\u0119biorcy \u2014 co oznacza dla bran\u017cy IT?"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/technologie\/\" class=\"post-term\">Technologie<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Test przedsi\u0119biorcy \u2014 co oznacza dla bran\u017cy IT?<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-01-02T09:36:00+01:00\">\n\t\t2 stycznia, 2024 9:36 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/5100467-2.jpg\" class=\"wp-image-659 is-cropped\" width=\"588\" height=\"320\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/5100467-2.jpg 588w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/5100467-2-256x139.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/5100467-2-512x279.jpg 512w\" sizes=\"auto, (max-width: 588px) 100vw, 588px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#samozatrudnienie\" class=\"toc__link js-toc-link\">Samozatrudnienie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#oblany\" class=\"toc__link js-toc-link\">Konsekwencje niezdania testu<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#safe\" class=\"toc__link js-toc-link\">Jak si\u0119 zabezpieczy\u0107?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Po wyborach parlamentarnych wr\u00f3ci\u0142 pomys\u0142 wprowadzenia testu przedsi\u0119biorcy do polskiego prawa podatkowego.<\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead\">Co oznacza to poj\u0119cie i czy osoby wykonuj\u0105ce zadania na podstawie kontrakt\u00f3w B2B maj\u0105 si\u0119 czego obawia\u0107? Czy uderzy on w bran\u017ce technologii? <\/p>\n\n\n\n<h2 class=\"heading h-24\">Test przedsi\u0119biorcy<\/h2>\n\n\n\n<p class=\"text\">Test przedsi\u0119biorcy to w za\u0142o\u017ceniu nic innego jak usystematyzowana weryfikacja tego czy dana osoba rzeczywi\u015bcie wyst\u0119puje w roli przedsi\u0119biorcy (a nie pracownika). Weryfikacji dokonuje si\u0119 na podstawie brzmienia danej umowy, a tak\u017ce og\u00f3\u0142u okoliczno\u015bci faktycznych.<\/p>\n\n\n\n<p class=\"text\">Zasadniczo prowadzenie dzia\u0142alno\u015bci gospodarczej dla cel\u00f3w PIT to:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">ponoszenie odpowiedzialno\u015bci wobec os\u00f3b trzecich<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">prowadzenie czynno\u015bci i wykonywanie zada\u0144 bez podleg\u0142o\u015bci s\u0142u\u017cbowej i kierownictwa <\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">w\u0142asne wyznaczanie \/ ustalanie miejsca i czasu wykonywania zada\u0144<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ponoszenie ryzyka gospodarczego.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Test przedsi\u0119biorcy mia\u0142by dodatkowo uszczeg\u00f3\u0142awia\u0107 lub uzupe\u0142nia\u0107 powy\u017csze kryteria og\u00f3lne. Na celowniku mogliby si\u0119 znale\u017a\u0107 m.in. samozatrudnieni, kt\u00f3rzy wystawiaj\u0105 faktury na rzecz jednego klienta. <\/p>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"samozatrudnienie\" class=\"heading h-24\">Samozatrudnienie<\/h2>\n\n\n\n<p class=\"text\">Samozatrudnienie jest cz\u0119sto form\u0105 wyboru sposobu zarabiania na \u017cycie w bran\u017cy IT. W czasach 'rynku pracownika&#8217; oraz otwartych wakat\u00f3w w bran\u017cy, trudno powiedzie\u0107, \u017ce to pracodawcy narzucaj\u0105 tak\u0105 form\u0119 zatrudnienia. Jest to raczej wynik obop\u00f3lnych ustale\u0144 i ch\u0119ci.<\/p>\n\n\n\n<p class=\"text\">Dlaczego zatem przedsi\u0119biorcy wybieraj\u0105 kontrakty B2B, a rz\u0105dz\u0105cym si\u0119 to nie podoba? Powody s\u0105 typowo fiskalne. Samozatrudnieni mog\u0105 wybra\u0107 opodatkowanie liniowe (19%) i dodatkowo rozlicza\u0107 koszty prowadzenia dzia\u0142alno\u015bci lub rycza\u0142t. Zreszt\u0105 z rycza\u0142tu 8.5% dla programist\u00f3w w praktyce fiskus ju\u017c si\u0119 wycofa\u0142. Nadal jednak opodatkowanie dochodu podatkiem 19% lub przychodu stawk\u0105 12% jest atrakcyjniejsze ni\u0119 opodatkowanie i osk\u0142adkowanie dochodu z pracy. I to dla obu stron. Do tego dochodzi elastyczno\u015b\u0107 tej formy wsp\u00f3\u0142pracy &#8211; zar\u00f3wno dla zlecaj\u0105cego jak i zleceniodawcy.<\/p>\n\n\n\n<p class=\"text\"> <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"oblany\" class=\"heading h-24\">Konsekwencje oblania testu<\/h2>\n\n\n\n<p class=\"text\">W przypadku niespe\u0142nienia przes\u0142anek prowadzenia dzia\u0142alno\u015bci gospodarczej, obie strony nara\u017caj\u0105 si\u0119 na ryzyko powstania zaleg\u0142o\u015bci podatkowych (wraz z odsetkami) &#8211; i to zar\u00f3wno w PIT\/CIT, jak i VAT. Do tego dochodz\u0105 r\u00f3wnie\u017c sk\u0142adki na ubezpieczenia spo\u0142eczne i zdrowotne, kt\u00f3re te\u017c mog\u0105 by\u0107 na samozatrudnieniu ni\u017csze. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"safe\" class=\"heading h-24\">Jak si\u0119 zabezpieczy\u0107?<\/h2>\n\n\n\n<p class=\"text\">Standardow\u0105 form\u0105 zabezpiecznia swojej pozycji podatkowej s\u0105, znane ju\u017c programistom, interpretacje prawa podatkowego. Zanim jednak si\u0119 o tak\u0105 wyst\u0105pi, warto przeanalizowa\u0107 swoj\u0105 sytuacj\u0119 oraz obowi\u0105zuj\u0105c\u0105 umow\u0119. Diabe\u0142 jak zawsze tkwi w szczeg\u00f3\u0142ach.<\/p>\n\n\n\n<p class=\"text\">Przede wszystkim nale\u017cy zwr\u00f3ci\u0107 uwag\u0119 na kilka istotnych aspekt\u00f3w:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">ilo\u015b\u0107 fakturowanych klient\u00f3w<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">spos\u00f3b udost\u0119pnienia \/ powierzenia sprz\u0119tu, dost\u0119p\u00f3w i innych narz\u0119dzi 'pracy&#8217;<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">czas i miejsce wykonywania dzia\u0142alno\u015bci (w tym spos\u00f3b ewidencji czasu pracy) <\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">spos\u00f3b rozliczania dni wolnych <\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">zasady odpowiedzialno\u015bci i ryzyka gospodarczego (w tym rodzaj kar umownych) <\/span><\/li>\n<\/ul>\n\n\n\n<blockquote class=\"quote mt-40 mb-40\"><p>Interpretacje prawa podatkowego nie s\u0105 \u017ar\u00f3d\u0142em obowi\u0105zuj\u0105cego prawa &#8211; maj\u0105 indywidualny charakter, na co ochoczo powo\u0142uj\u0105 si\u0119 organy podatkowe zmieniaj\u0105c lini\u0119 interpretacyjn\u0105. Interpretacja wydana w analogicznym stanie faktycznym dla innej osoby z bran\u017cy nie chroni pozosta\u0142ych jej uczestnik\u00f3w. <\/p><\/blockquote>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\">Nasze wsparcie<\/h2>\n\n\n\n<p id=\"\" class=\"text\">Je\u015bli jeste\u015b na samozatrudnieniu i nie masz pewno\u015bci czy Twoja umowa spe\u0142nia zar\u00f3wno obowi\u0105zuj\u0105ce kryteria prowadzenia dzia\u0142alno\u015bci gospodarczej dla cel\u00f3w PIT, jak i broni si\u0119 przed potencjalnym testem przedsi\u0119biorczo\u015bci &#8211; jeste\u015b w dobrym miejscu. Skontaktuj si\u0119 z nami, pomo\u017cemy znale\u017a\u0107 rozwi\u0105zanie optymalne dla Twoich potrzeb.<\/p>\n\n\n\n<a href=\"\/pl\/contact-us\/\" class=\"button is-left-aligned\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">Kontakt<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n\n\n\n<div class=\"separator mt-56 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" 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