New Tax Relief for Companies Employing Territorial/Active Reserve Soldiers and Benefits for Soldiers.
This law introduces tax relief for entrepreneurs employing Territorial Defense and Active Reserve soldiers, encouraging support for military service. Additionally, Territorial Defense soldiers will receive a one-time initial benefit, and their employment can be an advantage in public tenders. Rules for employer compensation for soldier replacement are also changing.
Key points
Companies (paying PIT or CIT) can deduct from 12,000 to 24,000 PLN from their tax base for each employed Territorial Defense or Active Reserve soldier, depending on their length of continuous service.
Micro and small entrepreneurs, as well as larger employers (employing at least 5 people), can benefit from higher tax reliefs due to special coefficients.
Territorial Defense soldiers will receive a one-time initial benefit equal to 50% of the average salary after completing their training.
Employing Territorial Defense or Active Reserve soldiers can be an additional advantage for companies in smaller public procurement tenders, serving as a quality criterion.
Rules for employer compensation for soldier replacement are changing – they will now cover only costs, excluding wage amounts incurred by the employer.
Service periods of soldiers before the law's effective date will count towards determining the amount of tax relief.
New tax reliefs will apply from January 1, 2025.
100%
VOTING RESULTS
2024-10-01
For
409
Against
0
Abstain
2
Status:
Enacted
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