Agnieszka Heliasz-Warda
Partner in Tax Department, Qualified Tax Advisor, Attorney-at-Law
As part of our consulting services at BDO, we offer comprehensive support in the area of personal income tax (PIT) and social security (ZUS). We support employers, employees and managers on B2B contracts, as well as private individuals.
Global Mobility Services
We provide full tax and insurance support for employees posted abroad, both from Poland to other countries and from other countries to Poland. We advise on:
PIT and ZUS consulting
We offer ongoing consulting in the following areas:
Incentive programmes
We help companies design and implement tax-efficient incentive programmes for employees and management. We advise on:
PIT and social security due diligence
We conduct tax and insurance reviews (due diligence) in the context of:
Secondment and remote work
We provide advice on tax and contribution implications related to:
Management contracts and B2B agreements
We support employers and managers in the preparation and settlement of management contracts and B2B agreements, offering analysis of:
50% of tax-deductible costs
We analyse the possibility of applying 50% of tax-deductible costs to employee remuneration.
We support employers in implementing settlements that take into account 50% of tax-deductible costs.
Taxation of employee benefits
We help to correctly settle benefits offered to employees, such as:
Global Mobility Services
We provide full tax and insurance support for employees posted abroad, both from Poland to other countries and from other countries to Poland. We advise on:
- tax obligations of employers and employees,
- determining tax residence,
- double taxation and the application of international agreements,
- social security contributions.
PIT and ZUS consulting
We offer ongoing consulting in the following areas:
- PIT settlements for employees, managers and self-employed persons,
- PIT and ZUS payer obligations,
- tax planning and tax-efficient forms of employment
- interpretation of regulations and support in contacts with tax authorities and ZUS.
Incentive programmes
We help companies design and implement tax-efficient incentive programmes for employees and management. We advise on:
- taxation of shares, options, bonuses and awards,
- contribution obligations related to benefits,
- planning of ESOP/RSU programmes and other forms of remuneration.
PIT and social security due diligence
We conduct tax and insurance reviews (due diligence) in the context of:
- internal audits,
- compliance with applicable regulations.
Secondment and remote work
We provide advice on tax and contribution implications related to:
- secondment of employees,
- remote work (including cross-border),
- determining the place of taxation and employer obligations,
- We assess the risks associated with the establishment of foreign permanent establishments (PE) in connection with the provision of work outside Poland (in cooperation with international BDO offices) or in Poland for a foreign employer.
Management contracts and B2B agreements
We support employers and managers in the preparation and settlement of management contracts and B2B agreements, offering analysis of:
- tax consequences
- contribution obligations
- risks related to the reclassification of the form of employment.
50% of tax-deductible costs
We analyse the possibility of applying 50% of tax-deductible costs to employee remuneration.
We support employers in implementing settlements that take into account 50% of tax-deductible costs.
Taxation of employee benefits
We help to correctly settle benefits offered to employees, such as:
- private medical care,
- group insurance,
- company cars, sports cards, vouchers and other non-wage benefits,
- bonuses for employee referrals
- benefits from the Company Social Benefits Fund (ZFŚS)