Sejm accepted amendments regarding one tax. PIT together with ZUS and NFZ contributions

On Thursday, Sejm passed amendments to the act that will make it possible to exchange data between ZUS and tax authorities, which is essential for making calculations connected with one tax which is to combine PIT, ZUS and NFZ contributions.

391 MP were in favour of amending the act on tax administration and the act on the social insurance system, 26 were against, one person abstained.

Earlier, the MPs rejected the amendment according to which the legal provisions would come into effect 14 days of the day of its publishing. Consequently, the act will come into effect a day after it is published in the Journal of Laws.

Drafted amendments were submitted to Sejm by PiS MPs. According to its statement of reasons, “the aim of the drafted regulations is to guarantee the possibility of the exchange of information between the Social Insurance Institution and the Ministry of Finance within the scope necessary for preparing analyses, prognoses and prognostic models and in order to verify both institutions’ own data”. It was explained that “such flow of data will allow to consolidate the data on the payers and the insured who are at the same taxpayers.”

Last Friday, Prime Minister Beata Szydło announced that the rudiments of the one tax will be presented in around three weeks. She added that tax system should be just, which does not mean the taxes will be equal. She also added that the attempt to introduce one tax is linked to the election campaign promise, i.e. increasing the tax-free amount.

On Saturday, Deputy Prime Minister Mateusz Morawiecki announced that in the next few weeks the first bare bones of the levy will be discussed at the Economic Committee of the Council of Ministers.

Henryk Kowalczyk, head of the Permanent Committee of the Council of Ministers, responsible for work on the one tax, explained during an interview with Polish Press Agency in summer that the reform has three goals: “First, to eliminate the degressive character. Secondly, to introduce the 8 thousand PLN tax-free amount, at least for those with low income, to keep our word. Third, to unify, simplify the tax, at the same time decreasing the obligations connected with business activity”.

“At this moment, ZUS contribution in the amount of 1.2 thousand PLN for micro entrepreneurs is deadly. This is well shown by the actions of entrepreneurs after the first two years of activity, when they are entitled to tax credit; after this period, they liquidate or suspend their activity. This should not be so; the contribution needs to be verified. There is discussion on what contribution level would be adequate. Personally, I am of the opinion that the contribution should be paid if someone accrues at least some minimum income, and that the pension contribution should be always paid. This is around 400 PLN, so three times less than currently. Later, depending on the income, the levy would grow” – Henryk Kowalczyk explained.

Presently, the people with the lowest income, pay relatively low tax and proportionally rather high social insurance contribution. After the new, consolidated levy is introduced, such persons are to benefit.

Meanwhile, the people with the highest income, who exceed the threshold of 30 times the average salary and as a result do not pay pension contributions, will pay more once the consolidated levy appears.

The reform introducing the consolidated levy, according to the plan, is to come into effect on 1 January 2018.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.