FOP + Employment

Combining FOP and employment: taxes, SSC, reclassification risks

Sections

  • Can you combine

    Yes — FOP and employment are compatible. No obligation to notify the employer (except civil service/specific bans). Taxes calculated separately.

  • SSC when combining

    Since 2021 a single-tax FOP pays SSC only if the employer does not pay SSC on salary — no FOP minimum needed.

  • Tax burden

    Salary: 18% PIT + 5% military levy + employer SSC. FOP income: single tax by group + 1% military levy (from 2025 ~5% in certain cases — verify).

  • Disguised employment

    If a FOP works for one «client» on a schedule — tax authority may reclassify as employment with SSC/PIT reassessment.

  • Optimization

    Split: part income as salary (benefits, seniority), part as FOP (flexibility, lower tax). Consult an accountant for large amounts.

Tax authority rule: an «employed» FOP means schedule, workplace, single client. Keep independence at least in formal signs.

About FOP + Employment

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