Post by account_disabled on Nov 23, 2023 4:37:08 GMT
Companies usually have to focus on innovation and development. In today's publication, we will describe what the relief for innovative employees is and how to use it in so as not to pay advances on their salaries. Who can benefit from the relief for research and development R&D activities? Deductions under the R&D relief can only be made by entrepreneurs who have chosen taxation according to general principles - according to the tax scale or with a flat tax. The main point is that only in these two cases it is possible to settle tax-deductible costs in PKPiR.
Expenditures incurred on R&D activities will be included in tax costs once and the same costs can be deducted a second time in the annual tax return as part of the relief. An entrepreneur does not always achieve sufficient income, and sometimes he may even record photo editing servies a loss that does not allow the full amount of BR relief to be deducted in the annual settlement. Starting from , there is a way to do this - the employer can take advantage of the relief for innovative employees. Form of taxation The amount of relief for innovative employees Amount of undeducted R&D relief.
Flat tax Amount of undeducted R&D relief x For better illustration, let's discuss this with an example. Example In , Mrs. Joanna incurred expenses in connection with the implementation of new solutions in the company that qualify for research and development activities. After preparing the annual return, it turned out that she did not have sufficient income to settle the entire amount of the relief, she was short of PLN , . Mrs. Joanna paid tax in according to the tax scale.
Expenditures incurred on R&D activities will be included in tax costs once and the same costs can be deducted a second time in the annual tax return as part of the relief. An entrepreneur does not always achieve sufficient income, and sometimes he may even record photo editing servies a loss that does not allow the full amount of BR relief to be deducted in the annual settlement. Starting from , there is a way to do this - the employer can take advantage of the relief for innovative employees. Form of taxation The amount of relief for innovative employees Amount of undeducted R&D relief.
Flat tax Amount of undeducted R&D relief x For better illustration, let's discuss this with an example. Example In , Mrs. Joanna incurred expenses in connection with the implementation of new solutions in the company that qualify for research and development activities. After preparing the annual return, it turned out that she did not have sufficient income to settle the entire amount of the relief, she was short of PLN , . Mrs. Joanna paid tax in according to the tax scale.