Good morning, ladies and gentlemen, the statistics are relentless, transport companies are falling like flies on a toadstool. In 2023, 90 transport companies went bankrupt, and in the first quarter of 2024 alone, 120 transport companies went bankrupt. By the end of the year, we can expect at least several hundred more transport companies to go bankrupt. 1,500 companies, a record number in the history of Polish transport, are undergoing restructuring, i.e., on the verge of bankruptcy. And ladies and gentlemen, the debt level is also a record in the history of Polish transport. Therefore, we should look for instruments that can save Polish transport, and such an instrument is the agreement for the provision of vehicle driving services, which significantly reduces the costs of employing drivers in transport companies. This is a solution that is simultaneously beneficial for both transport companies, their owners, and drivers. Interestingly, this is very important information, even crucial. There are no losers in this structure. Everyone is equally winners. Before I explain to you how the agreement for the provision of vehicle driving services works, I would like to point out to those who don't know me yet that for many years, basically for 24 years. A specialized law firm and I, the co-founder and president of this law firm, are struggling with the decline of transport. Polish road transport is a huge treasure of the Polish economy. Statistics show the revenues it generates for the state budget. Therefore, ladies and gentlemen, for many years we have had a mission expressed in the motto of the Wigen law firm: "We protect Polish transport. We protect Polish transport. We protect Polish goods." We have already managed to defend Polish transport many times. This was the case with accommodation lump sums. Remember, the claims reached PLN 5 billion at the time, which, as it later turned out, were unfounded. As the Wigen law firm and our team demonstrated brilliantly, winning over 88% of all cases involving the recovery of accommodation lump sums from transport entrepreneurs. In this regard, I prepared a doctoral dissertation, which was sent after the defense at the Jagiellonian University to judges from the Supreme Court's labor chamber. As you may or may not be aware, it was taken so seriously that a bench of seven Supreme Court judges was convened and 20 years of Supreme Court case law was changed in such a way that it is impossible to Transport companies were already able to effectively pursue claims for lump sum accommodation allowances under that legal status. The situation was similar when they protected Polish transport within the scope of the A1 highway. Do you remember that there was an EU directive which stipulated that every transport company that employed a driver from outside the European Union and wanted to delegate them to European Union countries had to provide them with accommodation in the form of an apartment. This was obviously absurd. Perhaps not all of you are aware that it was the Wigen law firm team, in consultation with the ZUS management board, at the request of the Deputy Minister of Labor and Social Policy, Professor Zieleniecki, that developed new rules for posting employees to European Union countries, which are still in force in each of your companies. Thus, we once again protected Polish transport from liquidation. It was very similar in the case of Viatola. In many other situations, when it first entered the GZ region, they also jointly defined with the Ministry of Labor of Germany, France, and later Austria certain elementary rules allowing for the correct, legal, and beneficial calculation of the rules for posting to European Union countries for Polish entrepreneurs. So, one could say that those specializing in protection We do this because this is our mission, this is our idea, of course. It is true that my parents owned a transport company for a dozen or so years in the early 2000s, so this issue is very close to my heart. The hard work of transport company owners is all the more important. Ladies and gentlemen, we would like to help you and this time safely get out of this very dangerous situation that Polish transport is in as a result of political decisions of the administrative European Union countries introducing the mobility package and very incompetent regulations of the Polish legislator after the implementation of the mobility package. A contract for the provision of vehicle driving services allows for significant savings, which vary from company to company. If the company is small, of course, from its perspective, these savings are also significant, but proportionally lower than in medium-sized companies, large or very large companies. Depending on the type of transport the transport company provides, these savings vary. Sometimes it is around several hundred zlotys per month per driver. Sometimes it is around one thousand, several hundred zlotys per month per driver, and sometimes it is up to 3,700 zlotys per month per driver. This means in practice that savings range from several hundred thousand per year to even several million zlotys per year, depending on the type of transport the transport company provides. Many factors, such as the types of transport companies provide, the proportions between these types of transport, the amount of cash compensation drivers receive, and several other minor variables. As you probably know, the Wigen law firm specializes in creating new products with their equivalents in the Polish or European Union transport market. These products are designed to create a business advantage for Polish transport companies in the domestic and international markets. One such solution is the vehicle driving services agreement. I developed it nine years ago and it has been functioning perfectly for nine years and has proven itself in the transport market in those companies that have implemented it over these nine years, i.e., for a very long time. Let me explain in advance what this is not. It is neither a B2B contract nor a mandate contract. I will repeat once again that a vehicle driving services agreement is not a B2B contract, i.e., between two entrepreneurs. In my opinion, it is illegal unless the driver in this structure has his own license and is not a mandate contract. This agreement should not be confused with any of the contracts I mentioned here. Driving contracts are classified as unnamed contracts, meaning contracts that we can shape ourselves in accordance with the provisions of the Civil Code, as long as they do not violate certain fundamental principles or provisions of the Civil Code, the Labor Code, or other mandatory regulations. This is precisely the type of contract that was developed based on the highly refined knowledge and extensive experience of my extensive experience, including several hundred legal publications, several books, and a book and a scientific publication. I am reviewing the driving contract as a purely scientific work. Therefore, I am asking you to understand this clearly. This is an agreement that is perfectly grounded in labor law and civil law. It is absolutely legal and absolutely permissible. It has been in use for nine years and has been the subject of numerous inspections, at least with positive results. This is extremely important. The driving contract is a fair-play contract, meaning it is a contract that is beneficial both for the employer, bringing them enormous savings, and for the driver. It is not less beneficial than an employment relationship, which is often mistakenly believed. How much can you save on a driving contract? Ladies and gentlemen, we have C types of transport, and in each of these types of transport, you can save a different variable value. This also includes the amount of the driver's pay in cash. The higher the pay in cash, the higher the savings will be in the cabotage crisis. The savings usually range from several hundred to several thousand zlotys per driver per month compared to an employment contract. In the case of bilateral and transit transport, the savings are drastically higher and can reach up to PLN 3,700 per driver per month. When we multiply these values ​​by the number of drivers and the number of months in a year, it turns out that the savings are very significant, ranging from several hundred thousand to several million zlotys. In the extreme case that we calculated, but what are these exact savings? Well, we can precisely scale these savings annually, to the nearest złoty. How do we do this? We download digital files for the last three months, specify the types of transport, and then enter this information into our proprietary HR and payroll software, which specializes in calculating savings from vehicle service declaration agreements. This is our proprietary software, the only one on the market. You will not find similar software capable of calculating savings from a vehicle service declaration agreement. How long ago did I develop the contract and how secure is it? I developed the contract nine years ago. During this time, it has undergone dozens of inspections across the country and abroad by all possible institutions with 100% effectiveness. What do the National Labor Inspectorate and the Social Insurance Institution (ZUS) think about the contract for the provision of vehicle driving services? I think they think it's the best because for nine years, during dozens of inspections, not only did they not raise any objections, but in some inspections where mandate contracts were inspected, I emphasize again that the contracts are incredibly similar in structure to an employment relationship, and there was a likelihood of transforming them from these mandate contracts into an employment relationship. The National Labor Inspectorate suggested that owners of transport companies switch to contracts for the provision of vehicle driving services. This is the best proof of the quality of this contract. What does the ZUS think about contracts for the provision of vehicle driving services? In various inspections, it has not attacked the contract for the provision of vehicle driving services. The first attempt to attack this contract took place last year and ended in defeat in court. The Social Insurance Institution (ZUS) has lost the case. Why is this contract safe and why have the National Labor Inspectorate and the Social Insurance Institution (ZUS) in dozens of inspections? Over the course of 9 years, he has not challenged this contract. This is because I based this contract on several Supreme Court rulings and the consistent position of representatives of labor law doctrine, which states that if a contract for the provision of vehicle driving services has certain features indicated in the Labor Code, then it cannot be transformed into an employment relationship. This is simply impossible because it would be contrary to the provisions of the Labor Code. This demonstrates a very high level of security of this contract because it was based not only on the provisions in force in Poland but also is 100% compliant with the state and case law of the Supreme Court Labor Chamber and representatives of labor law doctrine. Is a contract for the provision of vehicle driving services safe before labor courts? Yes, it is a very safe structure. This is because common courts will not rule in a manner inconsistent with the Supreme Court Labor Chamber, and the contract for the provision of vehicle driving services was based in its structure on the case law of the Supreme Court Labor Chamber. Therefore, it can be said that this is the safest possible structure. Do drivers lose out because they are employed on the basis of a contract for the provision of vehicle driving services? Not the opposite. As already stated, I mentioned this is a fair play agreement, everyone wins, i.e. both the employer and the employee. Interestingly, the contract for the provision of vehicle driving services has exactly all the same contributions and the same taxation level as the employment contract, i.e. it has a pension contribution, which is most interesting for drivers, as well as health, sickness and accident contributions. It is important that all these contributions appearing in the employment contract are also included in the contract for the provision of vehicle driving services, meaning drivers have full social security coverage. Moreover, not only are the same contributions in the contract for the provision of vehicle driving services as in the employment contract, but they also appear with exactly the same percentage coefficient in the contract for the provision of services and in the employment contract. This means that the social security of drivers, colloquially speaking, is exactly the same in the employment contract and in the contract for the provision of vehicle driving services. From what value is the driver's pension contribution calculated in the case of a contract for the provision of vehicle driving services, the pension contribution is calculated in a very similar way as it was before the entry into force of the mobility package. Why? Because in the contract for the provision of vehicle driving services, In the provision of driving services, allowances and accommodation lump sums can be paid as benefits exempt from contributions. Therefore, no driver will receive a lower benefit under a driving services contract than what they received for the last several decades until the Mobility Package came into force. To some extent, the statement is even more favorable, but it is certainly not less favorable than what they received in the last years since the Mobility Package regulations came into force. Is it still possible to pay allowances and accommodation lump sums in a driving services contract? Can you actually pay allowances and accommodation lump sums that are exempt from contributions and taxation? Why can you still pay allowances and accommodation lump sums under a driving services contract, even though it is not permissible after the amendment to the Drivers' Working Time Act in an employment relationship? This is because the amendment to the Drivers' Working Time Act did not refer to civil law relationships, it only regulated issues related to the employment relationship. Therefore, in relation to the above, in relation to civil law regulations, and a driving services contract is precisely such a relationship. Civil law workers can still pay per diem and accommodation lump sums as benefits exempt from contributions and taxation on the basis of the relevant provisions of the Personal Income Tax Act and the Regulation of the Minister of Labor and Social Policy of 1998. Can a driver employed under a contract for the provision of driving services receive paid leave? Yes, a driver employed under a contract for the provision of driving services can receive benefits for time off? Is it true that a contract for the provision of driving services protects employers against a future wave of claims for unpaid per diem and accommodation lump sums? Yes, it is true. Many employers wonder how it is possible that after the amendment to the Drivers' Working Time Act, after the entry into force of the Mobility Package, they would still have to pay claims to drivers for per diem and accommodation lump sums, since the regulations after the last amendment stated that a driver cannot be on a business trip. And here is a serious error in the assumption on the part of employers. It should be remembered that the Supreme Court ruling from 2013 is still in force, which refers to the identical legal status that has been in force in Poland for the last over 2 years ago, the Supreme Court stated that if business trip benefits cannot be paid under the Drivers' Working Time Act or under the provisions of the Labor Code, then the employee is entitled to benefits for increased costs, for example, meals or accommodation, under the provisions of the Civil Code. This means nothing more or less than that in the next year we can expect another wave of claims before labor courts from drivers. Claims for unpaid wages expire after three years. Therefore, in about a year, the accumulation will be so large that it will be worthwhile for drivers to file a lawsuit to the labor court, which costs nothing because there is no entry from the WPS, i.e. the value of the subject of the dispute in connection with the position. The risk on the driver's side is zero for filing such a lawsuit, and the probability of pursuing these claims successfully is 99 percent in light of the last Supreme Court ruling still in force in the same legal status. A civil law contract such as a contract for the provision of vehicle driving services almost 100%, or at least close to 100%. It protects against claims by drivers, why because, first of all, Under the driving services agreement, per diem and accommodation allowances are still paid. Is it possible to literally convert an employment contract to a driving services agreement from one day to the next? So, precisely from one day to the next, or rather from one hour to the next. And if it were only technically possible, from one minute to the next, could an employment contract be converted to a driving services agreement? The Labor Code allows for the possibility of shortening the notice period by mutual agreement for any period of time. This means that we can agree to a transfer from an employment contract to a civil law contract literally from one day to the next. Does converting an employment contract to a driving services agreement generate costs due to collective redundancies? As a rule, it almost never generates costs due to collective redundancies. Only a specific procedure provided for in the Labor Code should be followed to terminate the employment relationship under strictly defined rules. We are here to help. Is it true that converting an employment contract to a driving services agreement is actually beneficial for drivers? Yes, it is true for several different reasons. Firstly, drivers employed under driving services agreements usually receive higher remuneration. Secondly, Drivers can determine their own leave entitlement and the time they wish to take their leave. They do not have to take it within the deadlines strictly specified in the Labor Code or within the time strictly specified in the Code. Thirdly, a significant portion of the remuneration is not subject to enforcement by bailiffs. Fourthly, in the case of termination of a driving service contract, unlike an employment contract, an employment certificate is not issued, so if a driver leaves for disciplinary reasons, there is no trace of this reprehensible behavior from their perspective. This makes the contracts very attractive from the drivers' point of view. This does not prevent them from obtaining another job, and remember that the labor market has just changed. Until now, we had an employee's market, but now, as a result of the avalanche of bankruptcies of transport companies, we have an employer's market again. So, not every driver who lost their job will be able to get another job in transport if they have an employment certificate stating that they were dismissed for disciplinary reasons. Fifthly, in the case of a driving service contract, the 13th salary is de facto accumulated. Firstly, this results from the fact that employers are willing to increase the net salary, i.e. the net salary that a driver receives in the case of employment under a service contract. driving because it has I don't know what to divide it because it has lower costs. On average, a driver receives about PLN 300 more per month in remuneration for employment under a driving service contract than under an employment contract. Of course, this is an individual matter, but one more factor should be remembered. In the case of employment under civil law contracts, employees are entitled to a tax refund of even close to PLN 5,000. This means in practice that the driver actually receives almost 13th salary because he receives PLN 3,600 plus almost PLN 5,000. This constitutes a 13th salary, so from the economic point of view, employment based on a driving service contract for the driver is very attractive. Why are relatively few transport companies familiar with the driving service contract? Firstly, quite a few companies use the driving service contract. The proof is the inspections of the National Labor Inspectorate, which often inspect this contract and know its value and very high quality that they even recommend it. Secondly, transport companies compete with each other. It is not in the interest of any transport company to boast that they use a driving service contract. vehicles, which is a source of very significant savings for a transport company because in the common competitive market, each company seeks an advantage over another company. Therefore, although many companies use driving service contracts, few boast about it, and this is completely rational behavior from their perspective. Can anyone recommend a driving service contract? Of course, there are companies that have been using driving service contracts for 9, 8, and 7 years and are happy to share their experience with using this contract. If necessary, we will be happy to provide contact information to these companies. How long does it take to implement a driving service contract? This is a very individual matter. There are companies where a driving service contract takes a month, and there are those where it takes several months. Is it possible for a transport company to employ drivers simultaneously under driving service contracts and an employment contract? Yes, of course it is possible. What should you do to obtain savings from a driving service contract? Three steps must be taken. First, you must purchase the contract itself, which is the formal legal basis for calculating the lower gross-up. Secondly, you need to purchase software, which I am the originator and creator of. This is the only software that allows you to calculate more favorable lower remuneration from contracts for the provision of driving services. There is no other software on the Polish market that would allow you to calculate in a way that is beneficial for the employer the reduced gross-up costs of remuneration of employees employed under a declaration of driving services contract. It cannot be calculated based on other computer programs known to everyone on the market because they simply do not have their own algorithms of precisely defined variables allowing for the legal calculation of these savings. Thirdly, you need to acquire the skills to calculate and settle these contracts for the provision of driving services, but this is a very simple matter. All three of these matters are very simple because the Wigen law firm provides full legal service. Training in the calculation of reduced remuneration costs from contracts for the certification of driving services. Ladies and Gentlemen, the labor market has changed just as in 2008. We stopped having an employee market and started having an employer market due to the avalanche of bankruptcies of transport companies. I cordially encourage you to use a contract for the provision of driving services because in current situation It is firstly fair and secondly fully legal and business profitable and smart to see and