Employment costs case

Updated on
December 11, 2023

Appjobs is an employer on record (a formal name for partner). It means that we do employ you, but you are not working for us - you work with gig apps. From the formal point of view, you offer services to those gig apps.

Let's say you are Glovo courier - formally you are offering Glovo the service of delivering food to it's customers, in exchange for fees (those fee are your earnings / income you see in Glovo). We have to deduct taxes from that income in your name. These taxes are:

  • VAT: most gig apps are showing you earnings without VAT, but we get that money anyway and have to pay it to the tax office,
  • ZUS: mandatory social insurances that we have to pay as your employer,
  • PIT: income tax that we also have to pay as your employer

It is important to understand that because you are not working for us, we don't get any income out of your rides or deliveries. If a client orders pizza on Glovo, they get all that money and share a part of it with you ass a fee for the service. The only income Appjobs gets is the 14 zł partner fee we charge you for settling your income and 30 zł monthly contract fee.

(*) May not apply to Glovo - read more here

❗To make this clear: we deduct employment costs from your income because you DON'T generate any income for Appjobs, only for Glovo. And since we don't get any income from your work, we can't pay the employment costs, hence we pay it out of your income. It's a standard, legal concept used by every partner in Poland.