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VALUES FOR 2018

Current ZUS contributions and tax scale:
by the 5th day of the following month - budget units, budget establishments and auxiliary farms,
by the 10th day of the following month - natural persons (including entrepreneurs paying contributions exclusively for themselves),
by the 15th day of the following month - other payers.


The amount of contributions to ZUS in 2018:
small ZUS:
 PLN 519.28 - without voluntary contribution for sickness insurance
 PLN 503.84 - with contribution for sickness insurance
large Social Insurance Institution (ZUS):
 PLN 1163.39 - without voluntary contribution for sickness insurance
 PLN 1228.70 - with contribution for sickness insurance


Gross remuneration - January - December 2018:
 minimum PLN 2,100.00
 average PLN 4,798.30
Minimum premium assessment basis - January - December 2018:
for social insurance and the Labour Fund PLN 2,665.80
for health insurance PLN 3,554.93


The amount of contributions to ZUS - January - December 2018:
 for pension insurance
520,36 PLN
 for pension insurance 
213,26 PLN
 for sickness insurance 
65,31 PLN
 for accident insurance 
PLN 46.04
 health insurance 
PLN 319.94 (to be deducted PLN 278.65)
 for the Labour Fund 
65,31 PLN


Minimum basis for the assessment of contributions for entrepreneurs paying social security contributions on preferential terms - January - December 2017:
 for social security
PLN 630.00
 for health insurance
3,554.93 PLN


The amount of contributions to ZUS - January - December 2018:
 for pension insurance
PLN 122.98
 for pension insurance
PLN 50.40
 for sickness insurance
PLN 15.44
 for accident insurance
PLN 10.52
 for health insurance,
PLN 319.94 (to be deducted PLN 255.99)



STARBOARD OFFICE



Deadlines:
By the 20th day of each month, we make an advance payment to the U.S. for personal income tax for the previous month. In case of quarterly settlement of income tax from business activity we pay the advance payment by the 20th day of the month following the end of the quarter. We do not submit a PIT return within a year.
By the 15th day of each month - the deadline for submission of VAT-EU returns in paper form for the previous month, with quarterly settlements by the 15th day of the month following the end of the quarter. Declarations submitted electronically are due by the 25th day of the month following the end of the month or quarter.
By the 25th day of each month, submission of VAT-7 returns and possible payment of VAT for the previous month. For quarterly settlements, we pay VAT-7K by the 25th day of the month following the end of the quarter.


Income tax rates:
 up to PLN 85,528.00
18% - PLN 556.02
 from PLN 85,528.00
14 839,02 PLN + 32% surplus over the amount of 85 528,00 PLN


Corporate income tax
The flat-rate tax rate in 2018 is 19% of the earned income.


Employers and principals:
by the 20th day of the month, the employer/principal makes advance payments for income tax on receivables paid in the previous month under employment contracts, contracts of mandate, contracts for specific work, etc. The minimum hourly rate of a person employed under a contract of mandate or a contract for the provision of services (including those running a business, if they do not employ any employees or contractors) in 2018 will be PLN 15.



Deadlines for submitting and sending records in the form of JPK
The JPK files will be made available at the request of tax authorities and tax control authorities:
from 1 July 2016. - by large entities
from 1 July 2018. - by micro, small and medium-sized enterprises. 

Records of purchases and sales of VAT should be kept electronically and made available from 1 July 2016:
1 July 2016. - in the case of large entities,
1 January 2017. - in the case of small and medium-sized enterprises,
1 January 2018. - in the case of microenterprises.
With the exception of VAT purchase and sale records, records prepared with the use of computer software do not have to be submitted periodically, e.g. once a month, quarter or once a year. 

On the other hand, these records must be made available at the request of the tax authorities in the course of ongoing tax proceedings or control proceedings (the taxpayer must first receive a decision to initiate proceedings, and then only upon request - records in electronic form recorded in the JPK format). In the case of VAT purchase and sale records, the taxpayer is obliged to submit electronic records in the JPK format by the 25th day of the month for each month. This deadline does not change even if the taxpayer settles VAT quarterly.

Values for 2017


The amount of contributions to ZUS in 2017:
small ZUS:
 473,20 PLN - without voluntary contribution for sickness insurance
 PLN 487.90 - with contribution for sickness insurance
large Social Insurance Institution (ZUS):
 PLN 1109.89 - without voluntary contribution for sickness insurance
 PLN 1172.56 - with contribution for sickness insurance


Gross remuneration - January - December 2017:
 minimum PLN 2,000.00
 average PLN 4,263.00
Minimum premium assessment basis - January - December 2017:
for social insurance and the Labour Fund PLN 2,557.80
for