Employment of a partner under an employment contract

<ns3:p>Work is an inseparable part of life in society. Thanks to work, we develop and earn money. In addition, through our work,we develop the state by paying public law dues from the employee – and more specifically taxes. In this situation, theemployee is paid personal income tax – PIT, which is one of the tax pioneers supplying the economy of our country.Another public law liability is social security contributions, which protect the employee against the inability to take upwork due to age, illness or random accidents. They are a kind of security of existence in a situation where we no longerreceive remuneration as an employee. Everyone should be provided with them, because human aging is inevitable, andwith it the loss of strength, resulting in the lack of employment opportunities. The source of work may be, among others,an employment contract. This is one of the safest contracts, guaranteeing the employee various types of security – frominsurance or in the event of damage. An employment contract requires the fulfillment of certain conditions set by law.Mainly the requirements of the Labor Code, but these are not the only premises. On such an agreement, it is possibleto employ, among others, partners in partnerships and capital companies. Each of these companies has its own specificrequirements that must be adapted to employment. The requirements are shaped on the basis of the CommercialCompanies Code. Employment in partnerships must be different from running the company’s affairs and representingit. On the other hand, in capital companies, an employee who is a shareholder cannot be the majority shareholder.There must be a situation of subordination to one’s employer-company. Appropriate adaptation of legal regulationswill allow us to achieve the given legal status we are looking for and the desired legal effects and benefits.</ns3:p>