In recent months, many companies have been working in a rotational mode by schedule or completely remotely. Therefore, the workplace of employees for all or part of the month is their place of residence, family home or other location of their choice.
Then, the question arises whether in the above situation it will be justified to apply increased tax deductible costs at the employee’s request?
Tax deductible costs may be applied to one employment relationship as follows:
- PLN 250 per month, and for the tax year not more than PLN 3,000 in total – if the taxpayer obtains income from one business relationship, employment relationship, cooperative employment relationship and homework;
- PLN 300 per month, and for the tax year not more than PLN 3600 in total – if the taxpayer’s permanent or temporary residence is located outside the city where the workplace is located and the taxpayer does not receive an allowance for separation;
The employee submits to his employer a declaration of tax deductible costs, which the payer takes into account when calculating the due advance on income tax on the remuneration paid.
The main criterion taken into account when applying the increased tax deductible costs is the fact that the employee has a place of residence outside the city where the workplace is located. The phrase: “the taxpayer does not receive a separation allowance” shows us another criterion for the application of increased tax deductible costs, namely having a different address of residence than the place where the workplace is located must be associated with the employee’s commuting to the workplace. It is difficult to point out that an employee working remotely for the entire month meets this condition. If an employee is in such a situation, he should submit to the employer another declaration of tax deductible costs with an indication of including them in the basic amount, i.e. PLN 250 per month.
Due to the fact that the tax deductible costs are determined on a monthly basis, it is not possible to calculate proportional amounts based on the number of working days in the workplace. Therefore, it can be assumed that an employee who fulfilled the condition of traveling to the company for at least 1 day has the right to apply increased tax deductible costs.
It should also be remembered that the employee has the right to change the amount of tax deductible costs in the annual tax return submitted for a given tax year to the Tax Office.