A number of employers, in order to ensure the conditions for safe and effective remote working, provide their employees with subsidies for, inter alia, increased energy consumption and data transfer or to equip the home office with the necessary materials and tools. However, the benefits offered, which can take many forms, must be properly accounted for.
As a rule, the tax administration in its interpretations confirms that the provision of additional benefits for employees in connection with remote working does not result in generation of income on their part and, consequently, such benefits are not taxed. Therefore, the interpretations advantageous to employees and employers may translate into real profits if such benefits are granted - explains Małgorzata Górska-Welikan, a lawyer in Crowe Tax Advisory Department, for Rzeczpospolita.
The article is available in Polish only.
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