Tax exemption granted to companies creating new workplaces

Tax exemption constitutes regional aid granted to support creating new jobs connected with particular investment. The amount of aid is a product of the maximum aid intensity (55% 45% or 35%) and the 2 year costs of labour related to newly employed workers incurred by the entrepreneur (gross pay-roll cost plus all the other obligatory costs related to employ-ment). Exemption entitlement is valid from the month in which the business incurred the labour costs until complete deple-tion of regional aid allocated to employment on condition that newly created jobs are maintained over a period of five years of three years in case of small and medium enterprises.

Example:

for large enterprise:

Employment: 500
Salary: PLN 3.000
Period: 24 months
500 x 3.000 x 24 = PLN 36,00 mln 

for medium enterprise:

Employment: 200
Salary: PLN 3.000
Period: 24 months
200 x 3.000 x 24 = PLN 14,40 mln

Considering maximum regional aid
intensity of:

35% (for large enterprise)

Considering maximum regional aid
intensity of

45% (for medium enterprise)

The exemption amount will reach: 
36,00 x 35% = PLN 12,60 mln

The exemption amount will reach
  14,40 x 45% = PLN 6,48 mln

for micro enterprise:

Employment: 9
Salary: PLN 3.000
Period: 24 months
9 x 3.000 x 24 = PLN 0,64 mln

for small enterprise:

Employment: 30
Salary: PLN 3.000
Period: 24 months
30 x 3.000 x 24 = PLN 2,16 mln

Considering maximum regional aid
intensity of:


55%
(for micro enterprise)

Considering maximum regional aid
intensity of:


55%
(for small enterprise)

The exemption amount will reach:

0,64 x 55% = 0,352 mln

The exemption amount will reach:

  2,16 x 55% = 1,188 mln

 

 Entered by: Bartosz Switala