The coronavirus test financed by the employer will not be subject to income tax on individuals. The Ministry of Finance has confirmed that the performance of such a test to a worker is not an income for unpaid benefits.
In recent times, conflicting information has appeared in the media about taxing PIT tests for the presence of coronavirus financed by the employer. On one social network, there was an entry from a tax advisor who spoke of the fact that the tax office is demanding a PIT tax on tests financed by their employers.
The tax advisor claimed that his client received a reply from the tax office, which indicated that the value of the coronavirus test in the employee, financed by the employer, should be taxed on the PIT. This information sparked discussion in the tax advisors' environment, who disagreed with the position of the tax office.
He decided to explain Dziennik Gazeta Prawna, who asked the Ministry of Finance whether the employer who will fund the worker's coronavirus test would have to collect and pay the PIT tax. In his reply, the Ministry explained that there is no income here, and that ‘the worker to whom the workplace will fund the coronavirus test does not receive income from unpaid benefits’.
The MF also referred to the Constitutional Court’s judgment of 8 July 2014 (reference no. K 7/13), from which it appeared that income from unpaid benefits arises only if the benefit:
- has been complied with with with the employee’s consent (he used it voluntarily),
- has been fulfilled in its interest (not in the interests of its employer) and has benefited it by increasing its assets or avoiding any expense it would have had to bear,
- has a measurable value assigned to an individual worker (the certificate is not available in a general manner for all entities).
The Ministry of Finance also pointed out that, on the basis of the judgment of the Constitutional Tribunal, it must be stated that ‘the employer’s financing of coronavirus tests is not in the interests of the worker and in the interests of the employer.
The performance of the tests prevents uncontrolled spread of the disease, reduces the absence of employees unwanted by each employer and is important for the timely performance of the employer of the contracts concluded. In that case, income on the employee’s side shall not be recognised.’
Thus, according to the Ministry of Finance, if the employer funds the performance of the coronavirus test to its employee, he will not have to charge an advance on income tax and pay it to the tax office. The performance of such a test to a worker is not an income for unpaid benefits.
Author: Paweł Boś
Junior Tax Consultant, related to Russell Bedford Poland 2018. Author of numerous articles on legal and tax matters, published in the industry press. Law student at Leon Kozminski Academy in Warsaw