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Settlement of foreigners and the duties of PIT and ZUS

ASB Payroll – Tax Breakfast

Settlements of foreign contracts - what Expat should remember

  • Tax residence

    • Place of residence under the PIT Act

    • Determining the final residence based on the given UPO

  •     Tax liability

    • Residence and scope of taxation

    • Specific forms of taxation for non-resident

    • Taxation of the "passive" income

  •     Settlement of foreign contracts

    • Personal obligation to settle PIT advance payments

    • A1 certificate

    • Obligation regarding social security contributions, contractual transfer of obligations of a foreign company to Expatriate

    • Annual PIT tax return and tax reliefs

The latest changes in PIT and its impact on payroll

  • Change in the PIT scale – the new rate of 17%

  • Increased flat tax-deductible costs

  • Exemption from taxation of persons up to 26 years of age (PLN 42,764)

  • Changes during the year and the payroll

  • PPK and PIT

What to expect tomorrow?

  • Threshold ZUS contributions

  • Separate act for entrepreneurs (CIT and PIT)

Łukasz Bączyk, Tax Director
Łukasz specializes in income tax issues with particular emphasis on WHT regulations and MDR regulations. He started his career in one of the Big Four companies working in the compensation tax and M&A departments where he advised international clients and HNWIs. Łukasz assisted clients in reorganizing their businesses, advised on ownership restructuring and optimal forms of remuneration.

 

 

 

Justyna Trochimiuk, Payroll Manager
Justyna is a Manager of ASB´s Payroll Department in Poland. She focuses on the management, effectiveness, and coordination of her team´s workflow, as well as ongoing supervision of the quality of services rendered by payroll specialists. Justyna has long-term experience in payroll and HR consulting and advisory (including the employment of foreigners in Poland or the employment of Polish citizens abroad) for companies from various sectors.

Policy Groups
2019-11-19, 09:30 am (this event is in the past)

Venue BPCC, ul. Zielna 37, 00-108 Warszawa
Organiser BPCC, ASB