MDDP na konferencji „Składki, podatki i inne obciążenia świadczeń pracowniczych”
Konferencja „Składki, podatki i inne obciążenia świadczeń pracowniczych – przegląd
Are employees or associates in your organization provided with any benefits by the company for which they pay only partial consideration or nothing at all? The benefits in question include for instance:
A recent judgment of the Supreme Administrative Court in this case is of particularly importance (case file no. I FSK 230/18), pursuant to which the employer should disclose the VAT tax base for partially paid benefits at their market value.
How may this affect your company?
Since partially paid benefits for employees / associates must be disclosed for VAT purposes at market value, this may raise a number of practical doubts:
Benefits for employees/associates also involve the obligation to properly declare their value for PIT and ZUS Social Security purposes. Thus, a question arises as to according to what principles should they be valued for employee tax purposes, especially in the context of the above ruling?
It is worth remembering that under specific assumptions, the value of certain benefits may be fully or partially exempted from social security contributions and/or PIT. This applies in particular to partially paid benefits (e.g. medical service packages, fitness club membership cards, life insurance).
Company expenditure that aims to build relationships with employees or contractors are a rapidly growing area. Therefore, it is always necessary to assess to what extent a company’s activities will constitute tax deductible costs, and to what extent they cannot be qualified in this way.
Company expenses other than salaries and those related to broadly defined employment are a task not only for the HR department. New types of employer activities have emerged in recent months. The tax implications not only emerge in labour law, but also in many tax areas. Therefore, we offer to assess the requirements and obligations together in all fiscal areas: VAT, PIT, ZUS Social Security and CIT. VAT, PIT, ZUS Social Security and CIT.
We will help you:
With our holistic approach, the substantiation and qualification adopted in each of these areas will be consistent.
Partner | Tax adviser | Legal counselE: monika.dziedzic@mddp.plT: (+48) (22) 322 68 90
Partner | Tax adviserE: janina.fornalik@mddp.plT: (+48) 506 788 582
Partner | Tax adviserE: anna.misiak@mddp.plT: (+48) (22) 376 52 86
Konferencja „Składki, podatki i inne obciążenia świadczeń pracowniczych – przegląd
Tzw. ulga dla klasy średniej to jedna z kluczowych zmian
Anna Misiak, partner w MDDP, Wiceszefowa Grupy PIT/CIT Rady Programowej