Can benefits for contractors, such as medical packages, sports cards or language courses, be treated as tax-deductible costs by a Polish company? Yes, but the latest position of the Polish tax authorities indicates that they should form part of the agreed terms and economic settlement under the B2B relationship. At the same time, the value of the benefit may constitute taxable business income for the contractor. This does not necessarily mean that accepting the benefit is no longer worthwhile.
Medical packages, sports cards, health-related vouchers, language courses and access to educational platforms are increasingly offered to self-employed B2B contractors. Their tax treatment must, however, be considered from the perspective of both parties: the company financing the benefit and the contractor receiving it.
I discussed the practical consequences of this arrangement in an article published by Wyborcza.biz.
Benefits for contractors – what is the tax issue?
In an individual tax ruling dated 11 May 2026, reference no. 0111-KDIB1-3.4010.40.2026.2.DW, the Director of the Polish National Revenue Information Service concluded that expenses on benefits offered to B2B contractors could not be treated as tax-deductible costs if the benefits were not part of the remuneration due under the service agreement.
According to the authority, benefits provided outside the agreement and independently of the contractor’s remuneration primarily served to build positive relations with business partners. They were therefore classified as representation expenses, which are excluded from tax-deductible costs.
This is a more restrictive approach than the position presented in several rulings issued in 2024 and 2025. We previously discussed this change on the Outsourced.pl blog:
The latest ruling does not introduce a general statutory requirement to include every benefit in a B2B contract. It does, however, show that the absence of appropriate contractual provisions may substantially increase the company’s tax risk.
Benefits in a B2B agreement
In light of the current position of the tax authorities, a safer approach is to state in the B2B agreement or an annex that the additional benefits:
- are provided in connection with the contractor’s services;
- form part of the agreed cooperation terms and economic settlement;
- are granted under transparent and consistent rules;
- cease to be available when the cooperation ends.
The documentation should also identify the available benefits, rules for financing or co-financing them and the method used to determine their value. The company should retain supplier agreements, invoices, benefit regulations and a list of eligible contractors.
A general statement that the benefits promote loyalty or improve the company’s image may not be sufficient. The company should demonstrate their actual connection with recruiting specialists, reducing turnover, maintaining project continuity or improving the quality of services.
Benefits for contractors as taxable business income
Treating a benefit as part of the contractor’s economic remuneration strengthens the company’s argument for deducting the related expense. However, it also has a consequence for the recipient: the value of a medical package, sports card or course will generally constitute income from the contractor’s business activity.
The method of taxation depends on the tax regime selected by the contractor. The consequences may therefore differ depending on whether the contractor applies the progressive tax scale, the 19% flat tax or lump-sum taxation on recorded revenue. The absence of a contractual provision does not automatically make a benefit tax-neutral.
As I explained to Wyborcza.biz:
“This does not necessarily mean that the self-employed contractor will be worse off. If the contractor wanted to purchase, for example, a gym membership individually, it could cost more – say PLN 200. If the company purchases multiple packages and receives a group discount, the contractor may still benefit even after paying the relevant tax.”
Can benefits for contractors still be worthwhile?
Yes. Companies purchasing a larger number of packages can often obtain prices that are unavailable to individual customers. As a result, the economic value received by the contractor may exceed the tax payable on the recognised business income.
For example, a sports card or medical package purchased individually may cost considerably more than the same service offered through a corporate package. Taxation does not therefore eliminate the benefit, but it should be considered in advance when establishing the cooperation and settlement rules.
What should a company review before introducing B2B benefits?
Before implementing a benefit programme, a company should jointly assess:
- whether the expenses qualify as tax-deductible costs;
- the taxable income arising for the contractor;
- the valuation and documentation of the benefits;
- the consistency of agreements, annexes and benefit regulations;
- the risk of making the B2B relationship excessively similar to employment.
Providing a benefit does not automatically result in the reclassification of a B2B contract. However, if employee-style benefits are combined with subordination, fixed working hours and other features characteristic of employment, they may add to the overall reclassification risk.
Each programme should therefore be assessed individually. A tax ruling issued to another taxpayer may indicate how the authorities approach the issue, but it does not provide legal protection to a company implementing a similar arrangement.
