Transfer of Employee Inventions and Works to the Employer
Patent Rights
Under industrial property law, the employer is entitled to patent an invention made by an employee, but only if the invention resulted from the performance of the employee’s work duties.

Consequently, the employer does not have this right if the employee made the invention while at work, but outside the scope of their assigned duties.

Compensation for the Invention
If the employer benefits economically from the application of the invention within the company, the employee is entitled to additional payment, aside from their salary. The amount of this compensation should be fairly proportionate to the benefit obtained by the employer from the invention, considering the employee’s efforts and the employer’s contribution to the invention.

Rights to Works
To acquire rights to a work created by an employee, the employer must explicitly accept the work. Generally, for a work made by an employee in connection with their employment duties, the employee is not entitled to additional compensation (unless otherwise agreed by the parties).

Computer Programs
The issue of acquiring ownership rights for computer programs has been separately regulated. These rights automatically belong to the employer, without the need for the employer’s explicit acceptance of the program.

Tax Consequences of Intellectual Property Rights Transfer in Employment
Income Deduction
From income obtained from the transfer of industrial property rights, licensing or from creators using copyright and related rights, a flat-rate income deduction of 50% of the income can be applied. This deduction also applies to employees receiving such income from employment. The deduction amount cannot exceed PLN 85,528 per calendar year for all these sources combined.

Primary Acquisition of Intellectual Property Rights
By law, some intellectual property rights belong to the employer as soon as they are created (e.g. copyrights for computer programs). However, this primary acquisition of rights can be excluded by an agreement between the employer and employee. If this does not occur, any payment to the employee for creating such a right will not constitute income eligible for a 50% deduction of income-related expenses.

Transfer of Industrial Property Rights
The application of a 50% deduction for compensation related to the transfer of industrial property rights or a licensing fee requires that the following conditions be met:

• The work performed leads to the creation of an industrial property right;
• The employee is a creator under industrial property law;
• The employee receives income for transferring ownership of industrial property rights or a licensing fee for the right to use it.

The amount to calculate the cost deduction is based on the income received by the creator for transferring ownership of industrial property rights or the licensing fee for the right to use it by the employer. Social security contributions are not subtracted from the basis for calculation. The amount of income from this transfer that is subject to deductions should be clearly defined.

Transfer of Copyright
Since 2018, the right to 50% income deductions has been dependent on the type of activity performed by the creator earning income from copyright. The flat-rate costs can only be applied to income as outlined in Article 22, section 9b of the Personal Income Tax Act (PIT) and only if the following conditions are met:

• The employee performs work related to creating works that are protected by copyright law;
• The employee is the author of the works;
• The employee’s salary has been separated for the use or disposal of copyright;
• The employer keeps documentation confirming the acquisition of copyright from employees, such as a detailed list of works the employer has acquired the rights to.

However, a list of works may not be sufficient, as employers may be asked to show the works themselves, not just the list. If the employer cannot present the works, this may lead to the conclusion that the employer did not have grounds to apply the 50% deduction.

For income derived from the disposal of copyright or the use of these rights by the employee, the 50% cost deduction is calculated after subtracting social security contributions for the given month, which are based on the income from these rights.