Employer-paid business trip accommodation subject to tax and social security contributions

The Supreme Administrative Court agreed with the Constitutional Tribunal (decision of 8 July 2014, K 7/13) and the Supreme Court (resolution of 10 December 2015, III UZP 14/15) that the employer-paid business trip accommodation is an employee’s benefit. Such a benefit is considered to be income from the employment relationship, which is subject to PIT. Therefore, employers must withhold and make advance tax payments on such income. – Małgorzata Bielańska comments for Rzeczpospolita.

Article here.