Recently, the tax office has accused a vastnumber of taxpayers of not having the right to apply 50% of tax-deductible costs in their PIT. This is done to the detriment of both employees and employers. Some employers began to shift the responsibility for 50% of the costs to employees. Is this acceptable? In the last articles Rzeczpospolita and Prawo.pl published a comment by Dr. Piotr Sekulski, who dispels these doubts. What should an employee absolutely watch out for?
We have already written about 50% of tax-deductible costs. We recommend reading our previous entry:
The article is available at this link.
tax advisor Piotr Sekulski, PhD
– The reason is simple: they are afraid of a dispute with the tax office. The tax ordinance states that the tax payer, i.e. the employer, is responsible for any irregularities in collecting the PIT advance on remuneration. This means that if an error is found in the taxation of employed persons, the employee must pay the difference in PIT (resulting from the calculation of higher costs and underestimation of income). Only then can, at least in theory, apply to the employee for a refund of this amount. Generally, it is a big problem and that is why many employers prefer not to charge the tax relief and have peace of mind (…).
However, this does not mean that the employee loses the opportunity for preference. Regardless of the settlements used on an ongoing basis by the employer, creative 50% costs can be disclosed in the annual return. He will then receive less income and lower tax. Of course, this will result in the amounts given in the annual tax return not being consistent with the PIT-11 information prepared by the employer. It is sent to the tax office and the officials will certainly want to find out where the differences come from and why they should return the money. Therefore, the taxpayer must expect a summons to the office (…)
The second article is available at this link.
tax advisor Piotr Sekulski, PhD
If the employer transfers the settlement of 50% costs on employee, it may be very difficult to prove the employee’s right to apply this preference. The question arises whether the employment contract concluded with the employee contains the required elements resulting from the regulations and general interpretation, including the provision on the transfer of intellectual property rights and the determination of the fee. There is a risk that after verifying the employer’s documents, the tax authority will question the employee’s right to increased costs (…)
We support our clients (individuals) by verifying the possibility of applying 50% of tax-deductible costs. The analysis of the contract and the activities actually performed is of great importance. During consultations, we also ensure the maximum possible level of protection for such taxpayers.
As for clients who would like to implement 50% KUP in their companies (i.e. employers), it is usually necessary to analyze the concluded contracts and the activities actually performed, prepare appropriate calculations, and introduce a procedure for valuing and transferring copyrights. In more complex cases, we help in introducing contractual changes, preparing appropriate evidentiary procedures, coordinating accounting work and assisting in preparing an application for the tax ruling.
If you have any questions about how 50% of costs are controlled or how to safely implement this solution, please visit www.outsourced.pl .
