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Tax reliefs for employers hiring territorial defense soldiers

The act introduces new tax deductions for businesses employing Territorial Defense Force or Active Reserve soldiers. Employers can deduct up to PLN 36,000 annually from their tax base per soldier. Additionally, Territorial Defense soldiers receive a one-time starting benefit, and companies hiring reservists gain advantages in public procurement tenders.
Key points
Tax relief for businesses: PLN 12,000 to PLN 24,000 tax base deduction per employed Territorial Defense or Active Reserve soldier, depending on service length.
Higher reliefs for small businesses: micro and small enterprises can multiply the deduction by 1.5, companies with at least 5 employees by 1.2.
Starting benefit for Territorial Defense soldiers: one-time payment of 50% of average wage after completing training.
Advantage in public tenders: employing Territorial Defense or Active Reserve soldiers can be a quality criterion in public procurement with minimum 10% weight.
Changes apply from January 1, 2025, but service periods before this date also count.
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VOTING RESULTS
2024-10-01
For 409
Against 0
Abstain 2
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie niektórych ustaw w celu wsparcia przedsiębiorców zatrudniających żołnierzy Obrony Terytorialnej lub żołnierzy Aktywnej Rezerwy.
Print number: PROJEKT USTAWY 673
Process start date: 2024-09-25
Voting date: 2024-10-01
Voting no: 121