BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Szlęzak-Matusewicz Joanna (Szkoła Główna Handlowa w Warszawie)
Title
The taxation of free employee benefits in the light of personal income tax
Source
Journal of Management and Financial Sciences, 2012, vol. 5, nr 9, s. 115-126, bibliogr. 29 poz.
Keyword
Świadczenia pracownicze, Podatek dochodowy od osób fizycznych, Opodatkowanie
Employee benefits, Individual income tax, Taxation
Note
summ.
Abstract
For years employee (fringe) benefits have been an element of the employers' policy to motivate employees. There is not a closed catalogue of such benefits. These most frequently applied by employers include refunding costs related to the Internet, foreign language lessons, vocational improvement training, gift coupons, medical care, cinema or theatre tickets, swimming pool or fitness class admissions. From the perspective of human resource management, undoubtedly the proper selection of employee benefits is important. Non-wage compensations may be viewed from not only from the point of view of management but also from the perspective of the tax duty. Taxing employee benefits has been arousing a lot of controversy for years. The lack of detailed regulations in this area did not make employers treat them as a taxable component of remuneration. The uncertainty about the tax on such benefits grew due to the inconsistent adjudication line of the administrative courts. In particular, this problem hit hard the medical subscriptions with reference to which opposite judgements were passed by courts within a month. At the same time, a pro-fiscal strategy of the tax authorities was to be observed on the basis of a broad interpretation of fringe benefits. The article is aimed at the presentations of the court judicature and the doctrine with regard to the issue of taxation of employee benefits most frequently applied in the business practice. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Full text
Show
Bibliography
Show
  1. Baraniewicz R., Nieodpłatne poręczenie kredytu nie jest przychodem podatkowym, "Rzeczpospolita" z 29 kwietnia 2010 r.
  2. Grabarczyk J., Opodatkowanie przychodów z nieodpłatnych świadczeń, ABC Wolters Kluwer, Warsaw 2009.
  3. Huchla A., Źródła przychodów w podatku dochodowym od osób fizycznych, "Monitor Podatkowy", No. 2/1995.
  4. Mariański M., Przychody ze świadczeń nieodpłatnych i częściowo odpłatnych, "Prawo i Podatki", Special edition 1/2007.
  5. Marszałkowska-Krześ E., Krześ S., Nieodpłatne świadczenia, "Monitor Podatkowy", No. 10/1999.
  6. Matyszewska W., Bon na święta z PIT, gotówka bez, "Dziennik Gazeta Prawna", 8 April 2011.
  7. Molik P., NSA każe pobierać PIT od pakietów medycznych, "Gazeta Prawna" of 25 October 2011.
  8. Nasiłowska A., Co to jest nieodpłatne świadczenie i jak określić jego wartość, "Rzeczpospolita" z 12 marca 2003 r.
  9. Słownik języka polskiego PWN, www.sjp.pwn.pl, zasoby Internetu z dnia 10 marca 2012 r.
  10. Taudul A., Opodatkowanie niektórych świadczeń pracowniczych - problemy praktyczne, "Przegląd Podatkowy", No. 4/2008.
  11. Taudul A., Opodatkowanie pakietów medycznych, "Przegląd Podatkowy", No. 8/2010.
  12. Art. 232 Act of 24 June 1974. (Labour Code: uniform text, "Journal of Laws" of 16 May Dz. U. of 16 February 1998, No. 21, item 94 with later amendments).
  13. The Act of 26 July 1991r on personal income tax ("Journal of Laws" No. 257, item 1725).
  14. The Act of 27 August 2004 on publicly funded health care benefits ("Journal of Laws" No. 210, item 2135).
  15. Regional Administrative Court Judgement in Krakow of 24 June 1998, file ref. no. I SA/Kr 1277/97.
  16. Supreme Administrative Court Judgement of 30 December 1998, file ref. no. SA/Sz 105/98.
  17. Regional Administrative Court Judgement Wrocław of 4 July 2008, file ref. no. SA/Wr 383/08.
  18. Regional Administrative Court Judgement in Warsaw of 20 August 2008, file ref. no. III SA/Wa 625/08.
  19. Regional Administrative Court Judgement in Warsaw of 29 September 2008, file ref.no. III SA/Wa 1356/08.
  20. Regional Administrative Court Judgement in Białystok of 17 February 2009, file ref. no. I SA/Bk 1/09.
  21. Resolution of NSA seven judges of 24 May 2010, file ref. no. II FPS 1/10.
  22. NSA Financial Chamber Resolution of 24 October 2011 file ref.no. II FPS 7/10.
  23. NSA Judgement of 11 January 2011, file ref. no. II FSK 1531/09.
  24. NSA Judgement of 2 December 2011, file ref. no. II FSK 1017/10.
  25. NSA Judgement of 17 January 2012, file ref.no. II FSK 2740/11.
  26. Interpretation of the Director of the Treasury Office in Warsaw of 12 May 2010, file ref. no. IPPB2/415-105/10-3/MK.
  27. Supreme Administration Court Judgement of 30 July 2009, also: Interpretation of the Finance Minister of 23 November 2010, file ref. no. DD3/033/122/CRS/10/PK-620.
  28. Interpretation of the Finance Minister of 23 November 2010, file ref. no. DD3/033/122/CRS/10/PK-620.
  29. Individual interpretation of 14 September 2011, file ref. no. IPTPB2/415-405/11-2/ASZ.
Cited by
Show
ISSN
1899-8968
Language
eng
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu