According to the information provided by Infor.pl, this tax relief was introduced pursuant to Art. 26he section 1 of the Personal Income Tax Act. This solution is intended to encourage employers to employ people combining professional work with military service, offering them specific tax benefits.
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As explained by Infor.pl, the amount of the deduction depends on the length of the uninterrupted military service of the employed soldier. An entrepreneur may deduct from the tax base amounts from PLN 12,000. PLN up to 24 thousand PLN, depending on the length of service. The preference covers both soldiers performing territorial military service and those from the active reserve.
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The amount of the tax relief depends on the number of years of continuous service of the soldier, taking into account the status as of December 31 of a given tax year.
New tax relief. How to deduct even PLN 36,000? PLN and gain more in PIT?
As explained by Infor.pl, if the employment relationship ended earlier, the last day of employment in a given year is decisive. Entrepreneurs can benefit from the following deduction amounts:
- at least 1 year – 12 thousand zloty;
- at least 2 years – PLN 15,000 zloty;
- at least 3 years – PLN 18,000 zloty;
- at least 4 years – PLN 21,000 zloty;
- at least 5 years – 24 thousand zloty.
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The tax preference applies only to employment based on an employment relationship. Entrepreneurs who settle according to the tax scale (PIT-36) or a flat tax of 19% can benefit from the relief. (PIT-36L). The regulations also provide for the possibility of increasing the basic deduction amounts by applying specific multipliers.
It is worth noting that the relief amounts may be even higher. As Infor.pl explains, micro-entrepreneurs and small entrepreneurs have the right to increase the deduction amount by a factor of 1.5.
In turn, larger employers are entitled to a coefficient of 1.2 if they employed at least five full-time employees throughout the tax year and do not qualify as a micro-entrepreneur or small entrepreneur.
