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: |
for medium enterprise: |
Considering maximum regional aid 35% (for large enterprise) |
Considering maximum regional aid 45% (for medium enterprise) |
The exemption amount will reach: |
The exemption amount will reach |
for micro enterprise: Employment: 9 |
for small enterprise: |
Considering maximum regional aid
|
Considering maximum regional aid
|
The exemption amount will reach: |
The exemption amount will reach: |
Entered by: Bartosz Switala