Dziennik Gazeta Prawna said the pilot’s support can reach up to PLN 1 million (EUR 235 million) per project, with costs capped at PLN 20,000 (EUR 4,700) per participating employee.
The program’s rules list the eligible costs, and the grant is treated as taxable income across tax regimes, the paper noted.
According to DGP, the tax will be collected at standard rates: 19% or 9% for CIT payers; 12% or 32% for PIT under the scale; and 19% for the flat PIT. Lump-sum taxpayers must also treat the grant as income.
Tax adviser Izabela Leśniewska of Alo-2 said a grant from the Labor Fund is business income, citing provisions in the CIT and PIT laws that classify grants, subsidies and other free benefits covering costs or reimbursing expenses as taxable.
Because it is income, it also forms part of the health-contribution base under all tax forms, she added.
DGP wrote that the current way to avoid tax on these grants would be a decision by the finance minister to forgo collection, as was done previously for forgiven subsidies under the Polish Development Fund’s Shield 1.0 and 2.0 programs.
(jh)
Source: PAP