The original project of the so-called middle class relief excluded those applying it 50-% of the copyrighted revenue costs. This provision was abolished in a published version of the government draft law amending the Personal Income Tax Act, the Corporate Income Tax Act and some other laws (print no. 1532).
The relief is intended to cover earners from 68,412 to 133,692 PLN per year (5,701 – 11,141 PLN monthly), working on the basis of a business relationship, employment relationship, overlay work or cooperative employment relationship.
It does not include persons employed on civil contracts – orders and works, and the original version of the Act assumes that revenue will not include those to which remuneration applies.
50-percent, original revenue costs, listed in Article 22(9)(3) Pdof laws, including painters, academic teachers, programmers, architects, artists and journalists.
In the version of the Government's already published draft law amending the pdof Act, the reservation concerning the exclusion from its activities of revenue of creators and artists who are employees in so far as they apply to them is deleted 50% costs.
Thus, these costs can be included in the calculation of advances in the tax on individuals, while not exceeding the statutory amounts mentioned above – here, for example, the gold which appears in them will be important.