Personal Income Tax
For employers and employees
Taxes and social security premiums charged on remuneration are a substantial burden both to employers and to employees. Also, unclear and complicated tax regulations make proper fiscal settlement difficult. These problems may be solved with remuneration systems incorporating the business's unique profile and legal opportunities for optimizing the fiscal burden. Particular difficulties with tax settlement, also in terms of international tax law, are faced by foreigners coming to Poland and Poles sent to jobs abroad.
For employers and employees
Taxes and social security premiums charged on remuneration are a substantial burden both to employers and to employees. Also, unclear and complicated tax regulations make proper fiscal settlement difficult. These problems may be solved with remuneration systems incorporating the business's unique profile and legal opportunities for optimizing the fiscal burden. Particular difficulties with tax settlement, also in terms of international tax law, are faced by foreigners coming to Poland and Poles sent to jobs abroad.
How can we help you?
To help you optimize the burden of taxes and social security premiums on remuneration, we offer comprehensive employment and payroll systems. The approaches we develop combine various forms of employment. They incorporate specific profiles of jobs, and can be designed, for instance, for management, foreigners, or staff delegated abroad. Moreover, our services cover developing proposals adjusted to the needs of the self-employed, and support for foreigners in the timely settlement of taxes, as well as any formalities related to their stay and employment in Poland. We can also handle taxes and premiums on remuneration on a day to day basis, which will let you reduce accounting costs. We can also help you develop pension schemes for your personnel.
Why KPMG?
KPMG has a team of advisors with extensive experience in taxes on personal income stemming from their long cooperation with domestic and foreign businesses (also at an international level) and contacts with the tax authorities. Our efficiency stems from the comprehensive nature of the services that combine the needs of employers and the expectations of employees, as well as an individual approach to the issues of specific clients. At your request we can prepare reports, system approaches, and modifications of the existing settlement methods, and can take over a host of routine duties and formalities.
Our services:
Payroll
Preparing salary payments and keeping a record of personal income tax and premiums for social security and healthcare (Social Security Company ZUS) for foreigners and Polish residents (helping to ensure confidentiality of remuneration and taking over the obligation to calculate due tax and ZUS premiums, making tax payments, salary transfers, and filing proper statements).
Tax planning
Aiding in designing payroll structures for staff and management (helping to minimize the burden related to personal income tax and ZUS premiums, both for Polish residents and foreigners). Preparing approaches for additional benefits for personnel (company cars, mobile phones, pension schemes and accident insurance, healthcare, etc.). Support in preparing, assessing, and implementing employees’ share purchase programs and other incentive schemes.
Handling of formalities related to employing foreigners
Obtaining work permits and temporary residence cards. Preparing contracts of employment, contracts of mandated work and other contracts (including contracts for management). Registration for insurance and tax purposes (Tax Identification Number NIP). Support in arranging settling in Poland and returning to the home country (such as customs issues, including tax on resettlement property). Settling taxes.
Sending Polish staff abroad
Setting the delegation structure (selecting the entity with which the persons concludes the contract of employment or an equivalent contract, settling dues between the Polish company and the foreign one, help in ensuring a constant level of income after paying taxes abroad and in Poland, help in ensuring healthcare and other social benefits). Aid in obtaining visas, work permits and in the obligatory registration procedures in the destination country.
Reducing tax burden on Polish businesses
Designing structures and transactions ensuring reduction of the tax burden carried by Polish companies (sale of shares, holding structures, tax havens). Search for approaches in both Polish and international tax law.
Tax reviews
Checking the correctness of tax settling (reviews aimed at checking the degree businesses discharge their duty to pay ZUS premiums and personal income tax, verification of procedures, identification of risks and methods of their reduction). Identification of tax savings for employees or companies and relevant executive proposals.
Lease of real estate
Preparing and managing tax-optimized approaches for persons deriving income on lease of real estate.
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To help you optimize the burden of taxes and social security premiums on remuneration, we offer comprehensive employment and payroll systems. The approaches we develop combine various forms of employment. They incorporate specific profiles of jobs, and can be designed, for instance, for management, foreigners, or staff delegated abroad. Moreover, our services cover developing proposals adjusted to the needs of the self-employed, and support for foreigners in the timely settlement of taxes, as well as any formalities related to their stay and employment in Poland. We can also handle taxes and premiums on remuneration on a day to day basis, which will let you reduce accounting costs. We can also help you develop pension schemes for your personnel.
Why KPMG?
KPMG has a team of advisors with extensive experience in taxes on personal income stemming from their long cooperation with domestic and foreign businesses (also at an international level) and contacts with the tax authorities. Our efficiency stems from the comprehensive nature of the services that combine the needs of employers and the expectations of employees, as well as an individual approach to the issues of specific clients. At your request we can prepare reports, system approaches, and modifications of the existing settlement methods, and can take over a host of routine duties and formalities.
Our services:
- Payroll
- Tax planning
- Handling of formalities related to employing foreigners
- Sending Polish staff abroad
- Reducing tax burden on Polish businesses
- Tax reviews
- Lease of real estate
Payroll
Preparing salary payments and keeping a record of personal income tax and premiums for social security and healthcare (Social Security Company ZUS) for foreigners and Polish residents (helping to ensure confidentiality of remuneration and taking over the obligation to calculate due tax and ZUS premiums, making tax payments, salary transfers, and filing proper statements).
Tax planning
Aiding in designing payroll structures for staff and management (helping to minimize the burden related to personal income tax and ZUS premiums, both for Polish residents and foreigners). Preparing approaches for additional benefits for personnel (company cars, mobile phones, pension schemes and accident insurance, healthcare, etc.). Support in preparing, assessing, and implementing employees’ share purchase programs and other incentive schemes.
Handling of formalities related to employing foreigners
Obtaining work permits and temporary residence cards. Preparing contracts of employment, contracts of mandated work and other contracts (including contracts for management). Registration for insurance and tax purposes (Tax Identification Number NIP). Support in arranging settling in Poland and returning to the home country (such as customs issues, including tax on resettlement property). Settling taxes.
Sending Polish staff abroad
Setting the delegation structure (selecting the entity with which the persons concludes the contract of employment or an equivalent contract, settling dues between the Polish company and the foreign one, help in ensuring a constant level of income after paying taxes abroad and in Poland, help in ensuring healthcare and other social benefits). Aid in obtaining visas, work permits and in the obligatory registration procedures in the destination country.
Reducing tax burden on Polish businesses
Designing structures and transactions ensuring reduction of the tax burden carried by Polish companies (sale of shares, holding structures, tax havens). Search for approaches in both Polish and international tax law.
Tax reviews
Checking the correctness of tax settling (reviews aimed at checking the degree businesses discharge their duty to pay ZUS premiums and personal income tax, verification of procedures, identification of risks and methods of their reduction). Identification of tax savings for employees or companies and relevant executive proposals.
Lease of real estate
Preparing and managing tax-optimized approaches for persons deriving income on lease of real estate.
| Please contact us: KPMG Tax M.Michna sp.k. ul. Chłodna 51 00-867 Warszawa  +48 22 528 1165-71 tax@kpmg.plAndrzej Marczak Partner amarczak@kpmg.plSylwester Grochowina Partner sgrochowina@kpmg.plRenata Pięta-Mintus Director rpieta@kpmg.pl |
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