Koniec bezpiecznego B2B? Algorytm ZUS wytypuje "fikcyjnych" przedsiębiorców
- ZUS develops an advanced algorithm to help PIP target companies hiding employment contracts under B2B arrangements, replacing random inspections with risk-based targeting.
- The algorithm analyzes ZUS's vast payer data for patterns indicating fictitious self-employment, such as issuing only one monthly invoice to a single client.
- Other red flags include providing services to a former employer immediately after switching to B2B and continuous, stable cooperation resembling an employment relationship (fixed place, time, subordination).
- ZUS will provide PIP with a scored list of high-risk firms; data exchange with PIP and KAS is planned, initially manual, transitioning to automated interfaces.
- This addresses PIP's resource shortages, enabling precise controls instead of reactive or random ones, increasing detection of illegal practices for tax optimization.
- Implications for businesses: Higher risks for those using aggressive B2B optimizations, potentially disrupting models reliant on cheap labor disguised as self-employment.