This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
  • Payment of overdue premiums generates no income for employee and no costs for employer
Tax Alert:

Payment of overdue premiums generates no income for employee and no costs for employer

24 May 2023

Rafał Kowalski, Head of Tax Department, Qualified Tax Advisor |

Payment by a remitter of overdue social and health insurance premiums for employees, contractors, former employees, or former contractors does not give rise to income for those taxable persons. This is because the payment of overdue premiums does not constitute  a financial gain  for the taxable person, and as such cannot be recognized as  a gratuitous benefit for the taxable person.

More information available in our tax alert.