We have signed a subcontract for construction work at a construction site. Do we have to perform checks concerning contractor’s obligations even if the contracting party has no employees?

In connection with construction activity, a contractor has the obligation to check before the contract is concluded, even if the contracting party is not an employer. In a situation where it has been reliably established that the contracting party has no employees, the contractor must obtain a statement of tax register entries, an extract from the Trade Register and a report on the tax payment status.