An employer providing insurance policies to employees under a delegation is obliged to add to the employee's income and to calculate and collect an advance on personal income tax, according to the rules laid down for taxation of income from employment. The Ministry of Finance considered that only insurance of the costs of treatment of an employee in a foreign delegation is not his income. Therefore demands a tax on the assistance policy, accident insurance, civil liability in private life and travel luggage insurance. In subsequent part of the article you will find the comment of our tax consultant - Wojciech Jasiński, who disagree with the issued interpretation of the Head of the National Revenue Information Service.

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