2.1.5 Zero Taxation For Under 26 Year Olds | Poland | Poland | Tolley's Global Mobility: Employment Taxes (Europe)

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2.1 Withholding of income tax

Commentary

2.1.5 Zero taxation for under 26 year olds | Poland

Poland

From August 2019, zero tax is applied to the income of low earning younger people under age 26. Their income must not exceed the previous (ie 2022) higher rate threshold of PLN 85,528.

Should income exceed the annual threshold then the ordinary 12%/32% regime applies.

Zero

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8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

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2.1 Withholding of income tax

2.1.5 Zero taxation for under 26 year olds | Poland

Poland

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

6.3 Inbound employees on assignment

8.2 Failure to pay social security

4.4 Interest-free loans

6.2 Double tax relief

3.4 Private medical insurance

3.7.7 Occasional leave

2.1.3 Tax calculation

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)

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2.1 Withholding of income tax

2.1.5 Zero taxation for under 26 year olds | Poland

Poland

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