{"id":72042,"date":"2026-07-24T16:27:10","date_gmt":"2026-07-24T14:27:10","guid":{"rendered":"https:\/\/raczkowski.eu\/en\/?p=72042"},"modified":"2026-07-24T16:30:11","modified_gmt":"2026-07-24T14:30:11","slug":"employee-referral-bonuses-may-be-recognised-a-prize-in-competition-and-so-subject-to-a-flat-rate-10-tax","status":"publish","type":"post","link":"https:\/\/raczkowski.eu\/en\/employee-referral-bonuses-may-be-recognised-a-prize-in-competition-and-so-subject-to-a-flat-rate-10-tax\/","title":{"rendered":"Employee referral bonuses may be recognised a \u201eprize in competition\u201d and so subject to a flat-rate 10% tax"},"content":{"rendered":"<p>This follows from the judgment of the Supreme Administrative Court of 15 January 2026 (case No II FSK 541\/23). The court confirmed that an initiative organised by a company in order to acquire new employees may qualify as a competition within the meaning of tax regulations.<\/p>\n<p>Since the law does not define the term \u201ccompetition\u201d, it cannot be narrowed down solely to an element of rivalry. The classification of an initiative depends also on such elements as:<\/p>\n<ul>\n<li>the public announcement of the competition,<\/li>\n<li>the rules of the competition,<\/li>\n<li>clearly defined criteria for selecting winners and awarding prizes, and<\/li>\n<li>the incidental nature of the prizes awarded.<\/li>\n<\/ul>\n<p>The Supreme Administrative Court held that one-off awards paid to participants of an employee referral programme do not constitute remuneration for recruitment services, but rather constitute prizes in a competition.<\/p>\n<p>This means that they may be subject to a flat-rate 10% tax instead of coming under general taxation rules.<\/p>\n<p>The judgment indicates that an employee referral programme may qualify as a competition, even where its purpose is to attract job candidates. However, it must genuinely meet the characteristics of a competition, as identified by the Supreme Administrative Court.<\/p>\n<p>Find more articles in <strong><a href=\"https:\/\/raczkowski.eu\/en\/pro-hr-july-2026-2\/\">PRO HR July 2026<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This follows from the judgment of the Supreme Administrative Court of 15 January 2026 (case No II FSK 541\/23). The court confirmed that an initiative organised by a company in order to acquire new employees may qualify as a competition within the meaning of tax regulations. Since the law does not define the term \u201ccompetition\u201d, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[96],"class_list":["post-72042","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii","tag-katarzyna-serwinska"],"acf":[],"_links":{"self":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/72042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/comments?post=72042"}],"version-history":[{"count":2,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/72042\/revisions"}],"predecessor-version":[{"id":72047,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/posts\/72042\/revisions\/72047"}],"wp:attachment":[{"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/media?parent=72042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/categories?post=72042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raczkowski.eu\/en\/wp-json\/wp\/v2\/tags?post=72042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}