Post by account_disabled on Nov 26, 2023 6:16:22 GMT -5
Delegation receivables – summary Today's publication describes some situations in which entrepreneurs may have a dilemma on how to settle receivables due to business trips due to employees. Tax and contribution regulations refer directly to the payment of per diem allowances and other liabilities up to the limits resulting from the regulation on per diem allowances. However, sometimes expenses may be generated during a business trip and there are doubts as to whether they should be included in the employee's income and be taxed and covered by contributions or not.
Reimbursement of delegation fees above the applicable limits will most often be the employee's income. However, if an employee participates in business meetings with the employer's consent or at the employer's request, the catering costs incurred by the employer will not be included in the employee's income, even if they significantly exceed the allowance amount. The most important questions Are delegation fees photo editing servies exempt from PIT? In the opinion of the Director of KIS, the entire amount of the accommodation expense resulting from the invoice provided by the employee will benefit from the PIT exemption. Is the refund of delegation fees considered income? in meetings with contractors, most often at the employer's request, eating a meal during the meeting will not constitute taxable income for the employee, even if its value exceeds the allowance amount.
However, if such a meal is treated as breakfast, lunch or dinner, the diet should be reduced accordingly. Share with others: Up Previous article What is benchmarking and how to use it? Next article Stock Music Libraries to Make Money Clause/disclaimer on pl We encourage you to comment on our articles. Express your opinion and engage in discussions with other readers.
Reimbursement of delegation fees above the applicable limits will most often be the employee's income. However, if an employee participates in business meetings with the employer's consent or at the employer's request, the catering costs incurred by the employer will not be included in the employee's income, even if they significantly exceed the allowance amount. The most important questions Are delegation fees photo editing servies exempt from PIT? In the opinion of the Director of KIS, the entire amount of the accommodation expense resulting from the invoice provided by the employee will benefit from the PIT exemption. Is the refund of delegation fees considered income? in meetings with contractors, most often at the employer's request, eating a meal during the meeting will not constitute taxable income for the employee, even if its value exceeds the allowance amount.
However, if such a meal is treated as breakfast, lunch or dinner, the diet should be reduced accordingly. Share with others: Up Previous article What is benchmarking and how to use it? Next article Stock Music Libraries to Make Money Clause/disclaimer on pl We encourage you to comment on our articles. Express your opinion and engage in discussions with other readers.