The Director of the National Tax Information issued and published an individual interpretation regarding the compensation tax. The interpretation was issued in response to the request of an anonymous doctor who had previously included high tax in her PIT return.
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According to Bizblog.Spidersweb.pl, the case concerned a doctor employed in a hospital under an employment contract. After the facility illegally changed her terms of employment, the woman received compensation and settled it in her PIT return, paying income tax.
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The labor court found that the hospital had violated the provisions of the Labor Code, including the obligation to consult trade unions and provide proper notice of working and pay conditions. As a result, the court awarded the doctor compensation in the amount of three months' salary.
She thought she had to pay 32%. tax. There is a court verdict
The interpretation of the Director of the National Tax Information published on the website of the EUREKA Customs and Tax Information System shows that the doctor in question, in addition to working full-time, she also ran a sole proprietorship.
However, she was employed at the hospital as an employee. After receiving notice of termination, which resulted in a reduction in salary and number of hours, she signed documents so as not to lose her job. She later decided that the hospital's decision was illegal and took the case to court.
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As reported by Bizblog.Spidersweb.pl after winning the case, the compensation money was transferred to the doctor's account in 2024. The woman settled it in PIT-37, using a rate of 32%. She decided that this benefit compensated her lost earnings. She was convinced that this type of compensation was taxable.
Compensation tax? The KIS director issued an interpretation
Over time, the doctor began to have doubts whether she really should have paid tax on the compensation received. Therefore, she submitted an application for a tax interpretation, asking whether this benefit was eligible for the exemption provided for in the Personal Income Tax Act.
In the interpretation issued on December 12, the Director of the National Tax Information stated that: the doctor's position was wrong. He pointed out that compensation awarded under the Labor Code is exempt from income tax because its amount and the rules for awarding it result directly from the provisions of labor law.
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According to the interpretation of the Director of the National Tax Information, it was crucial that the benefit constituted compensation for actual damage, i.e. unlawful deterioration of employment conditions, and not for lost profits. The KIS Director explained that exceptions regarding severance pay or connections with business activities do not apply in this situation.
The doctor should not have paid tax on the compensation received. Tax officials advised her to file an amended tax return for 2024, which would allow her to recover the overpayment as long as the deadline for making such an amendment had not yet passed.
