This concerns members of management boards and presidents of companies who have earned so far without deducting any contributions. The government has stipulated in Article 13 of the Polish Deal that people employed solely on the basis of an appointment will have to pay a 9% health contribution on their earnings. This will affect at least 80% of companies operating in Poland. After the changes provided for in the Polish Ordinance, taxation of the earnings of management board members and presidents performing their functions solely on the basis of an appointment will rise from 32% to 41%.
A. Misiak, partner and tax advisor at MDDP, argues that the government neither signaled such changes nor provided justification for them in the draft made available on the website of the Government Legislation Center.
According to experts, the change will most affect small and medium-sized companies that will have to compensate their CEOs and board members for the reduction of their salaries in a few months. The new rules are to come into force as of January 1, 2022.