Additional Work: How To Earn Extra Income?

Nowadays, many people are looking for ways to increase their income. One option is supplementary work – an additional job that can be performed alongside regular employment. However, to ensure everything is in line with the law, it is important to know the basic rules.

WHAT IS SUPPLEMENTARY WORK?

Supplementary work is an additional job you can perform if you already have full-time employment (40 hours per week) with your primary employer. In that case, the law allows you to work up to 20 hours per week in another job.

WHO CAN PERFORM SUPPLEMENTARY WORK?

A supplementary work contract can only be concluded by employees with full-time employment.
This means supplementary work cannot be performed by:

• Employees with part-time contracts,
• Unemployed persons,
• Pensioners,
• Non-residents already employed abroad.

WITH WHOM CAN YOU CONCLUDE A SUPPLEMENTARY WORK CONTRACT?

Supplementary work can be carried out:

• With the same employer, but the job must be different from your regular position,
• With another employer – in this case, you must provide proof that you are employed full-time with your primary employer.

TAXES AND CONTRIBUTIONS

• An employee engaged under a supplementary work contract is not registered for insurance with the Tax Administration.
• The employer is required to report supplementary work to the Tax Administration through monthly forms.
• Taxes and contributions are calculated in the same way as for regular work, in accordance with applicable rates on gross salary.

HOW IS WORKING TIME COORDINATED?

A supplementary work contract remains valid as long as the employment contract with the primary employer is active. If the main contract ends – the supplementary contract also terminates.