Labour, Tax and Entrepreneurial Law Relevant to Dental Practice
Dental practice is both a medical activity and an entrepreneurial one. The exam tests the legal form, employment, tax and consumer-facing obligations that surround clinical work.
Core rules
- Choose a legal form: individual entrepreneur or a limited liability partnership; some forms and scales require registration, a licence, premises and accounting.
- Employment must be documented: contract, working hours, leave, occupational safety, and mandatory social payments. A 'verbal' associate arrangement creates tax and labour risk.
- Tax regime depends on turnover, employees and activity; VAT and social contributions can change the economics. Issue patient documents and receipts; comply with advertising and consumer protection rules.
Worked example
A dentist hires an assistant and pays cash monthly without a contract. If the assistant is actually controlled and integrated into the clinic, this is employment in substance. The clinic faces arrears, penalties and liability for an uninsured workplace injury. A written contract, payroll taxes and insurance are the safer route.
Traps
Assuming a medical diploma is a business licence; using a simplified tax regime after exceeding limits; not registering cash operations; mixing personal and clinic accounts; advertising guarantees of cure.