Labour Protection Act - Equalisation of micro-enterprises with the self-employed. If only the owner of the company works in a micro-enterprise and does not employ any other workers, he should be put on an equal footing with the self-employed and the farmer in terms of the obligation to draw up a written Safety Statement with a risk assessment, inspections of equipment and the working environment. The law requires a professional to inspect a machine at least every three years - the same for an entrepreneur working alone on the same machine for one hour or less a day and maintaining it on an ongoing basis - as for an industrial worker working on a machine 24 hours a day. I also suggest simplifying the preparation of the Declaration in the case of family members (siblings, children, grandchildren) in such a company undergoing on-the-job training, as it is obvious that the owner will take maximum care to ensure that no accident occurs.

Cashiering - In a family-run micro-business, without employees, where only the owner sells goods and usually has minimal cash inflows, the obligation to deposit the proceeds daily and to take a cash inventory should be abolished. Often the cost of visiting a bank several kilometres away exceeds the daily proceeds. The proceeds should be used to pay for material costs, small purchases of supplies and services, and repayment of any loan to the owner. The owner does not keep larger notes in the cash register for security reasons, and sometimes gives change to the customer from his own wallet, which makes it difficult to take stock of the cash at the end of the day.... Cash accounts cannot be altered, all cash inflows are recorded as cash receipts and outflows as cash outflows in the accounting records, so the cash balance can be determined at any time and embezzlement is not possible. The owner should place cash in the transaction account voluntarily or for the purpose of non-cash payments of the company's liabilities. It is important to inspect the invoicing of all goods sold and services rendered, regardless of who sells: s.p., ltd, farmer or individual, in order to prevent the grey economy.

Work as a co-owner of a micro-business without employees after retirement - Spouses who own a micro-business without employees after retirement can no longer work even occasionally or for short periods in their company. They are therefore prevented from selling their own remaining stock of goods in their own business premises. Sometimes you cannot pass on the family business to your child immediately after retirement because they are still at school. The business must be maintained until then, even with minimal operations, so as not to lose contact with business partners and customers.
After retirement, the farmer can continue to work with his family and also spend his earnings, without keeping records of the time spent working. An entrepreneur who would work a few hours a month for free in order to keep the business going until a family member is employed and the income remains entirely in the Ltd.
The farmer and the owner of the micro-company are not on an equal footing, and the owner of the company should also be allowed to work for a short time in his own business without employees after retirement. Record-keeping signed by the owner of the company as an employer on the one hand and as an employee on the other also makes no sense.