Nowelizacja ustawy o minimalnym wynagrodzeniu za pracę przewiduje, że od 1 stycznia 2017 r., zawierając na określonych warunkach umowę zlecenia lub umowę o świadczenie usług, wysokość wynagrodzenia powinna być ustalona w umowie w taki sposób, aby za każdą godzinę wykonania zlecenia lub świadczenia usług nie była ona niższa niż wysokość minimalnej stawki godzinowej. Od 1 stycznia 2017 r. obowiązuje ponadto nakaz ewidencjonowania czasu pracy zleceniobiorców. Przepisy przewidują jednak pewne wyjątki stanowiące, że nie w każdym przypadku osoba przyjmująca zlecenie lub świadcząca usługi nabędzie prawo do minimalnego wynagrodzenia.

W książce w sposób przystępny omówiono problematykę rozliczania umów zlecenia z zastosowaniem nowych przepisów o minimalnej stawce godzinowej.

Publikacja zawiera ponadto:

wzór umowy zlecenia oraz wzór oświadczenia osoby fizycznej prowadzącej działalność gospodarczą przyjmowanego w celu ustalenia obowiązku stosowania minimalnej stawki godzinowej,

teksty: ustawy o minimalnym wynagrodzeniu za pracę oraz nowelizującej ją ustawy, która weszła w życie 1 stycznia 2017 r.

W poradniku zamieszczono również odpowiedzi na najczęściej pojawiąjące się pytania dotyczące interpretacji przedstawionych zagadnień.

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