Nowe zasady rozliczania przychodów otrzymanych przez podatnika do ukończenia 26. Roku życia oraz ich wpływ na budżet państwa i budżety jednostek samorządu terytorialnego

Krzysztof Kleszcz

Published: 2019-12-01

No. 15 (2019)

New Rules for Settling Revenue Received by the Taxpayer to the End of the 26th Year of Life and Their Impact on the State Budget and Budgets of Local Government Units

Krzysztof Kleszcz

Abstract

By the Act of 4 July 2019 amending the Act on personal income tax, the Act on family declarations and the Act on health care benefits financed from public funds, from August 1, 2019 a new subject exemption was introduced regarding the income of individuals under the age of 26. However, the rules for the application of the exemption are not available to all taxpayers from the indicated age group, which leads to many difficulties in correctly calculating the components of remuneration and public levies. The doubts concern not only the target group of taxpayers, but also practical aspects related to tax deductible costs, determining the proper basis for calculating social and health insurance contributions, as well as how the new exemption affects the use of other tax exemptions. Another important issue, particularly raised by local governments, is the forecasted decline in income from personal income tax, which may worsen the financial condition of small territorial units in particular.

Keywords:

Individual income tax , Tax exemption , Social insurance , Health care insurance , Remuneration , State budget , Young people

Download files

PDF (Język Polski)

Citation rules

Kleszcz, K. (2019). New Rules for Settling Revenue Received by the Taxpayer to the End of the 26th Year of Life and Their Impact on the State Budget and Budgets of Local Government Units. Journal of Management and Digital Transformation, (15), 59–78. Retrieved from https://journalmdtr.org/index.php/jmdt/article/view/92

Licence