Drinks for employees – PIT

Drinks for employees – PIT

The provisions of the Labor Law and Health and Safety regulations require employers to provide employees with certain benefits. If we provide meals or drinks for employees, we can generally benefit from PIT exemption. However, is it always? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.

In the article available at this link you will find a lot of interesting information regarding how to settle PIT in the context of providing meals or drinks to employees.

tax advisor Piotr Sekulski, PhD

“Let’s assume that a construction company has bought mineral water for its office workers and also provides those working on the construction site with juices, cold tea and coffee during the hottest days. All these drinks are tax-free.”

tax advisor Piotr Sekulski, PhD

“It is similar when tea or coffee is served from a machine. Then it is impossible to determine who drank and how much. The employer will not keep records of consumption.”


If you are wondering how to settle your income, how to approach the issue of taxation of drinks and meals provided to employees, write to us – www.outsourced.pl .

About dr Piotr Sekulski

My name is Piotr Sekulski. I am a Polish tax advisor no. 13740, Doctor of Law from the Jagiellonian University and founder of Outsourced.pl. I specialize in tax advisory for the IT sector, shareholders, startup founders, technology companies, B2B contractors and internationally mobile individuals. I support clients in matters concerning lump-sum taxation, PIT, CIT, WHT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box and 50% tax-deductible costs. I gained professional experience in reputable tax advisory firms and, as a tax advisor, have participated in several hundred tax projects for the IT, new technologies and creative sectors.

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