As is usually the case, another new year has brought with it changes to tax regulations, as well as to ZUS premium and wage related regulations that are so important to payroll departments. Not all of them will benefit the taxpayer.
When it comes to ZUS premiums and wages, the changes do not only pertain to the amounts paid by businesses or to minimum wage, but also to the burdensome and time consuming requirement to report specified work contracts to ZUS (form RUD).
In the area of taxes there have been many changes that are, as always, spread out over several bills. Some of those changes are particularly unfavorable for the taxpayer, such as for example the introduction of CIT for limited partnerships. Others may be considered favorable (e.g. the raising of some tax limits), but even in this case, as our analyses have shown, the benefits are not always as great as declared by the legislators. Significant changes have also been recently introduced by way of the so-called SLIM VAT package, which simplifies certain VAT settlements.
To make it easier for you to navigate all of the new regulations, we have prepared a list of the changes that will be significant for every company. It is not a complete list of all of the changes, only of the most important ones. Each has previously been discussed in either one of our alerts, or on our website. We encourage you to refer to those sources, and if you need more detailed information, to contact our experts.
Irrespective of the changes described herein, please remember that many regulations are still in effect (which we have also discussed) as a result of COVID provisions, such as for example the ability to deduct certain donations or force employees to take outstanding leave.
We wish you a pleasant read, and should you require more or more detailed information, please don’t hesitate to contact our company and experts.
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