Relief in ZUS
What taxation form should you choose when running a sole proprietorship in Poland? This is one of the most significant questions entrepreneurs face every year. The choice of taxation form directly impacts the personal income tax (PIT) entrepreneurs pay. What factors are decisive? What should you focus on?
Last week, there were announcements about what the health insurance contribution 2025 might look like. Should entrepreneurs be worried? Is this a revolution? How could the proposed changes affect entrepreneurs paying ZUS? Recently, an article in Rzeczpospolita included a comment by Dr. Piotr Sekulski on this topic.
It is a common practice for companies to employ a person under an employment contract (usually for the minimum wage) while simultaneously cooperating with that person under a B2B contract. The benefits of combining UoP and B2B stem from the assumption that there is a convergence of two titles for social insurance contributions, i.e., the employment contract and business activity. However, in some cases, a risky situation may arise where the employment contract becomes the sole mandatory title for social insurance contributions.
Employees often face the issue of transitioning from an employment contract to a B2B relation. Let’s consider the implications in ZUS (Social Security Institution) when providing services to the former employer.
Last year, the lump sum became an extremely popular form of taxation of business income. People renting apartments privately also have to pay a lump sum. We often deal with the combination of private businesses and rentals. How does the issue of ZUS deduction look like then? What results from this combination of different revenues? In the configuration of business and lease, filling out PIT may prove problematic in some aspects.
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Lump sum and online advertisements revenue 11 July 2024
Providing Services to a Company by a Board Member – is it Tax Optimization? 11 July 2024
Settlement of a low-value mandate contract 6 May 2024
The IP Box Relief – advance payments 26 July 2024
