That According To The Central

The obligation to correctly calculate pay these contributions rests with the payer. This was confirm by the Supreme Administrative Court. Share the article add to Favorites The correct calculation of insurance premiums after the recent tax reforms of the border is almost a miracle. Hence payers taxpayers are expos to various types of adjustments, subsidies relat settlements. This also sometimes has tax consequences, but not always. Therefore, it is worth paying attention to yesterday’s judgment of the Supreme Administrative Court, which dealt with such an interesting case. Admittly, the problem arose even before the introduction of the provisions of the Polish Deal, but the solution is also important for today’s facts.

The subject of the decision was

Whether employees or former employees actually earn income within the meaning of Art. sec. of the Personal Income Tax Act in connection with the payment of overdue contributions by the payer. Read also Mical benefits for employees income in Dubai Phone Number List personal income tax Read also Reimbursement of business travel expenses employee income The hospital also paid ZUS contributions for the employee The taxpayer work in the Provincial Hospital on the basis of an employment contract She was also on duty on the basis of contractual agreements conclud between her private practice the hospital.

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The hospital did not pay social

Insurance health insurance Labor Fund contributions to the Social Insurance Institution ZUS from the revenues obtain under contractual agreements. As a result of the ZUS inspection, he su this fact in court finally won the case. Therefore, the hospital UK Email Database paid the overdue contributions also in the part due by the former employee. For this reason, he issu a PIT to the taxpayer, in which he show the amount of contributions paid by the employer hospital in the part financ by the employee. In this situation, the taxpayer appli for an individual interpretation as to whether she should pay income tax on the amount shown by the hospital in PIT whether the workplace has the right obligation to issue PIT to her.

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