Taxation of benefits connected with social welfare activities of the employer
Izabela Jakubowska
Abstract
Taxation of salary ingredients raises many tax issues. The employees in exchange for their work often receive in addition to the basic salary other benefits which should make their work more attractive in the company. Many of them are connected with the social activities of the employer, which may be financed from the Company’s Social Found or independently of it. Manifestations of social activities are for instance: holiday benefits, benefits in kind, subsidies for recreation, subsistence allowance and loans to employees. The article discusses the principles of income taxation on individuals of these benefits and pointed to divergence of jurisprudence in this area.
Keywords:
Income tax, benefits, social activities, incomeReferences
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License
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
