Seasonal agricultural workers will not have to pay a risk fee

On July 15, the government approved changes to the Cabinet of Ministers' regulations of November 5, 2013 "Regulations on the amount of the business risk state fee, as well as the part of the fee to be paid to the employee claims guarantee fund and to cover the costs of insolvency proceedings in 2014", the purpose of which is to ensure that the employer does not have to pay the business risk state fee for an employee with whom an employment relationship has been established and for whom seasonal agricultural workers' income tax is paid.

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In accordance with the regulations on the amount of the business risk state fee, the employer pays the business risk state fee for each employee with whom an employment relationship has been established – for the reporting month until the fifteenth day of the following month. However, the current legal framework states that if an enterprise contract has been concluded with an adult agricultural worker, the business risk state fee does not have to be paid. In turn, if a child or teenager concludes a mandatory written employment contract, the business risk state fee must also be paid.

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Therefore, in order to avoid inequality between seasonal agricultural worker income tax payers with whom an employment contract is concluded and those seasonal agricultural worker income tax payers with whom a written or oral company contract is concluded, an amendment should be made, stipulating that the employer does not have to pay the business risk state fee for an employee with whom an employment relationship has been established and for whom seasonal agricultural worker income tax is paid.

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Source: Ministry of Agriculture