• Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Email: accace@accace.com

Contact us
Sign up for news
  • Locations
  • Websites
    • Global (English)
    • Global (German)
    • Czech Republic
    • Germany
    • Hungary
    • Poland
    • Romania
    • Russia
    • Slovakia
    • South Africa
    • Ukraine
    • United States of America (USA)
  • eShop

Accace - Outsourcing and advisory services

  • Services
    • OUTSOURCING
    • Accounting and reporting
    • Accounting online portal
    • Payroll and HR administration
    • Payroll and HR online portal
    • Time and attendance online portal
    • ADVISORY
    • Tax advisory
    • Transaction advisory
    • Legal advisory
    • Corporate and secretarial
    • Advisory online portal
    • MARKET ENTRY SUPPORT
  • COVID-19
  • About us
    • Who we are
    • Case studies
    • Meet our key People
    • Partner with us
    • Corporate Social Responsibility
  • Careers
    • Open positions
    • Who we are
    • Our values
    • Success stories
    • How we care
    • How we act
    • We volunteer
  • Newsroom
  • Events
  • Locations

Income from usage of company cars for private purposes in Poland, 2015

7 Jan 2015

In relation to the amendment of the personal income tax act, from January 1st 2015 the new principles for determination of income on account of usage of company car for private purposes are applied. As a result of the amendment, the value of employee’s monthly income from this title will depend exclusively on the size of the engine of used company car. Introduction of new provisions is a consequence of numerous problems associated with settlement of income in this area in the past.

Income from usage of company cars for private purposes in Poland, 2015

The legislator by introducing the new provisions to the personal income tax act, that is by art. 12 sec. 2a, 2b and 2c, set out the monetary value of gratuitous benefit entitled to the employee on account of usage of company car for private purposes in the amount of:

    • 250 PLN per month – for cars with engine capacity up to 1600 cm3;
    • 400 PLN per month – for cars with engine capacity above 1600 cm3.

In the case of usage of company car for private purposes for part of the month, the value of benefit is determined for each day of usage of a car for private purposes in the amount of 1/30 of abovementioned values.

Additionally, when the benefit entitled to the employee is partly paid, employee’s income is determined as the difference between abovementioned amounts and payment paid by the employee.

The new principles will impact on both the natural person who are employees and entrepreneurs who enable their employees to use company cars for private purposes.

If you would like to discuss the issue further, please feel free to contact us.

 

 

Contact:
Maciej Górski
Tax Advisor
Maciej.Górski@accace.com   

Primary Sidebar

<< Back to newsroom

NEW TO THE MARKET?

Use the free consultancy delivered by our in-country experts to get you prepared.

See what is included and schedule your call now!

We only need your email

Footer

About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

Locations and contacts | Accace Circle

Our services

Accounting and reporting
Payroll and HR administration
Tax advisory
Transaction advisory
Legal advisory
Corporate and secretarial

Our eShop

Market entry support
See full list of services

Our online portals

Accounting portal
Payroll and HR portal
T&A portal
Advisory portal

Get in touch with us

Locations and contacts
Contact us
Sign up for news
Newsroom
Careers


Follow us

Facebook LinkedIn Twitter Instagram Youtube


Accace Circle

© Accace all rights reserved | Code of conduct | General Disclaimer | Disclaimer Newsroom | Cookie policy | Privacy policy | GDPR Statement

Get free access to
valuable insights
expert knowledge

Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.

Check out our Newsroom to see what is included!

We only need your email

We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.

Unable to subscribe?  Try this page.

This site uses cookies. By continuing to browse the site, you are agreeing to our use of cookies. Find out more.