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PIT

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How to account for PIT?


Every person who works under a contract of employment or under a civil law contract must account for personal income tax (PIT). At the same time, pursuant to Polish law, businesses must pay PIT advances for their employees. Sole proprietors have various forms of taxation to choose from, such as tax brackets or flat tax. Those forms are defined not only by the PIT Act, but also by the Act on Flat Income tax on Certain Incomes Earned by Individuals (e.g. tax card, lump-sum tax on recorded revenues).

 

We discuss the most important PIT issues, and in this process we present, among others :

 

  • comments on legislative changes concerning PIT accounting,
  • analysis of administrative court rulings,
  • interpretations of individual laws,
  • examples of how to use the laws in practice.


Rödl & Partner provides comprehensive assistance in your dealings with tax authorities. You are also welcome to contact our tax advisers in our offices in Cracow, Gdansk, Gliwice, Poznan, Warsaw and Wroclaw. 

​31/01/2024

Taxation of benefits connected with posting of workers – judgment of the Supreme Administrative Court »

The Polish Supreme Administrative Court issued on 1 August 2023 a ruling on whether an employee earns income from an employment relationship if he/she gets free-of charge accommodation during the period of posting abroad.

​21/12/2023

Christmas gifts for business partners – tax implications »

Christmas time is coming and companies often offer gits to their business partners. However, be mindful that giving and receiving gifts has its implications when it comes to income tax and value added tax.

​11/09/2023

Food allowances – higher exemption from social insurance contributions »

The monthly cap on subsidies for employee meals up to which no social insurance contributions have to be paid increased to 450 zloty on 1 September 2023.

​29/08/2023

A management board member of a Polish company working under an employment contract with a foreign parent company »

Remuneration for a management board member of a Polish company received under an employment contract made with a foreign parent company may have PIT implications in Poland.

​13/06/2023

Payment of overdue social and health insurance contributions – general advance tax ruling »

The Minister of Finance issued on 30 March 2023 a general advance tax ruling on the tax implications of payment of overdue social and health insurance contributions.

​1/06/2023

Family foundation in the Polish legal system »

The long-awaited Family Foundation Act has entered into force in May 2023. It had been amended even before it was enacted.

​20/02/2023

Voluntary disclosure – what is it and how to make it? »

A voluntary disclosure is a notification of an offence (e.g. failure to file a tax return or information return on time) describing the details of the case.

​30/01/2023

New statements for tax withholders »

The rules for submitting requests and statements to tax withholders have changed starting from 2023.

29/06/2022

Tax for PBO – new scheme »

The amended PIT Act has increased the amount of due tax which a taxpayer can donate to a public benefit organisation to 1.5%.

12/05/2022

JPK_PIT and JPK_CIT – deferred »

The Polish Deal effective as of 1 January 2022 requires that PIT and CIT taxpayers keep digital tax records and submit them to tax authorities.

26/04/2022

Personal exemption amount »

Tax changes under the Polish Deal have been in effect for the first full quarter only and the government is planning to change the personal income tax accounting rules again this year.

7/04/2022

New tax brackets »

The Ministry of Finance published on 24 March 2022 a bill amending the Act on Personal Income Tax and certain other acts.

New principles of taxation of in-kind contributions »

New provisions of the Personal Income Tax Act ("PIT Act") and of the Corporate Income Tax Act ("CIT Act") have been in force since 1 January 2018.

New rules on tax-deductibility of 50% of income-related expenses »

The Personal Income Tax Act has been amended with effect from 1 January 2018 by virtue of the Act of 27 October 2017.

Employee benefits are still a bone of contention »

Taxpayers grant various non-salary benefits to their employees (e.g. accommodation, commuting allowance) as part of their business operations.

Contact

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Renata Kabas-Komorniczak

Tax adviser (Poland)

Managing Partner

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Katarzyna Judkowiak

Tax adviser (Poland)

Partner

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