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Taxes and guarantees under employment contract with unfixed working hours

, published 26 August 2025 at 09:22

Officially registered employment contract with unfixed working hours guarantees employees social protection and preservation of tax rights.

The main contract terms:

- employee performs work only if it is provided by the employer, without guarantee of permanent employment;

- employer independently determines when to involve employee in work;

- minimum working hours for employee are 32 hours per month;

- if employee worked less, he/she will still get salary of at least for 32 hours.

Why is it important to work officially?

 Compiling employment contract, the employer:

- withholds and pays 18% of the personal income tax;

- withholds and pays 5% of the military levy;

- accrues and pays 22% of the single social contribution.

Due to these tax and social deductions, the employee:

- receives insurance experience for a future pension;

- has a right to sick leave, maternity benefits and other payments;

- enjoys guaranteed social protection.

Informal work deprives the employee of these guarantees and social benefits.

Work officially – paid taxes and contributions work for your protection!