A bill of the Minister of Finance, Development Funds and Regional Policy on the resignation from collecting personal income tax on the value of free benefits for vaccination against influenza has appeared on the Government Legislative Centre website – full document.

What are the most important points of this project?
 

• The benefit in the form of preventive vaccination against the flu (hereinafter: benefit), to which the non-collection of tax will apply, includes: the cost of the qualifying medical exam, vaccine, vaccination and specialist consultation.
• Non-collection of tax on this benefit will include, inter alia, employees, persons employed under mandate contracts, contracts for specific work, management contracts, management board members, as well as pensioners who receive this benefit from their former employer.
• It will cover the full value of the benefit if the employer covers the actual costs.
• If such a benefit is part of the medical package provided by the employer, the tax will not be charged to the amount of the benefit not exceeding PLN 100 in a given year.
• Non-collection of tax will apply to benefits received from 1 March 2020 until the end of the month in which the pandemic state in Poland is canceled.

Important: the above relief applies only to PIT. Social security contributions for this benefit will be paid in accordance with the current rules.