Fixed reimbursement of costs: reversal of the burden of proof, disadvantageous for the employer

Previously, when the employer fell under the scrutiny of the NOSS regarding the reimbursement of lump sums that it granted to its workers, in order to be able to submit these sums for social security contributions the NOSS was obliged to prove that said sums were in fact hidden remuneration.
The Program Act of 23 December 2009 reversed this situation. From 1 January 2010 onwards, the employer, in order to avoid paying social security contributions on these amounts, has to prove on the one hand the professional nature of the costs covered by the fixed monthly reimbursement, and on the other hand the existence of these fixed monthly costs.