The idea is to establish a company and treat drivers and couriers as particle owners of that company instead of employees. The salary would then be paid as a dividend, which is not taxed with ZUS (social insurance).
Such setup is commonly used by large companies listed on stock exchanges, but it’s an obvious tax evasion effort
that is very easy to prove by tax authorities.
➡️ Appjobs Work does not allow such setup at all.❗UPDATE 14.02.2023❗
According to ZUS (social insurance state agency in Poland), performing services as a shareholder cannot be ZUS exempt - instead, such shareholder must pay social insurances based on the market value of provided services. Read more HERE
The most important part of that case is: "Shareholder's duties are tasks of a service nature. (...) Shareholder in practice provides services to the company that are characteristic for civil law obligations.
To put it simple: if your work is of service nature, it will be considered as a service and taxed as such, no matter how creative you and your partner get!