one from the government's proposals to obtain support for people with disabilities is the so-called "solidarity facility". 15 May This year, the government provided details of the project. This is part of the new support system for people with disabilities, which will form the backbone of the Solidarity Fund for the Support of Persons with Disabilities. Fund will be financed from two sources: part of the Labour Fund contribution of 0.15% and from this tribute from people who earn more than 1,000,000 PLN A year.
According to the estimates of the Ministry of Finance, obliged to pay a new tax per year 2019 It'll be okay. 25,000 taxpayers, which will bring ok 1,150,000,000 PLN Impact on the Solidarity Fund for the Support of Persons with Disabilities.
Income threshold
According to the assumptions, the solidarity tax is to be paid annually by natural persons whose income exceeds the tax year 1,000,000 PLN, which after calculation is approx. 87,000 PLN A month.
The total revenue will be deducted by social security contributions paid. The tax is to be 4% and will be calculated and paid from the surplus above 1,000,000 PLN revenue.
Any natural person, regardless of the type of income obtained, whose annual income exceeds that threshold shall be liable to be paid.
This means that the new tax will be paid by both entrepreneurs, including the settlers according to 19% a linear tax, as well as tax payers who are on the job, pensioners and pensioners, and persons gaining income from capital gains.
In view of the above, the sum of the revenue resulting from the following statements will be charged to the solidarity tribute: PIT-37, PIT-36, PIT-36L, PIT-38, PIT-40A.
Tax payers obliged to pay the solidarity tax will escort it once first revenue received In 2019, to be accounted for by the end of April 2020 It is to be permanent.
According to the estimates of the Ministry of Finance, obliged to pay a new tax per year 2019 It'll be okay. 25,000 taxpayers, which will bring ok 1,150,000,000 PLN Impact on the Solidarity Fund for the Support of Persons with Disabilities.
A Controversial Idea
In the preparation of the project, the Ministry of Finance modeled at other countries, quoting data from the European Commission.
According to the opinion of the project's supporters, it is the implementation of the principle of social solidarity, where the most deprived people receive help from the wealthiest individuals.
However, the project also received broad criticism from specialists because it creates additional difficulties in the tax system in Poland, both on the taxpayer side and on the tax administration side. There are also voices that this is a silent introduction third tax threshold in Poland.
Author:
Ilona Żukiel
With Chancellery Russell Bedford tied since April 2016, where it handles economic operators in international tax planning. Previously, she gained her professional experience in Warsaw law firms, where she participated in projects in the fields of economic, commercial and civil law.
She graduated from the Faculty of Law and Administration of the University of Warsaw and from the Postgraduate Tax and Tax Study at the University of Warsaw.