Courier Staff

Employment form → taxes, costs, risks

Taxes

Courier pays own: single tax 2% (g.2) or 3%/5% (g.3) + SSC min ~1,760/mo + military 1%

Cost (example)

Pay 12,000 → courier pays own taxes; company cost = 12,000

Pros

  • +Cheapest form for the company
  • +No HR admin or SSC
  • +Courier motivated by results

Cons

  • −Cannot control schedule like staff
  • −Monthly acts, GPC contract with FOP
  • −Group-2 FOP cannot work with legal entities!

⚠️ A courier-FOP working for your company must be group 3 (serves legal entities). Group 2 can only serve individuals — a common courier-onboarding mistake.