d, if subject to Polish taxation (not exempt from taxation in Poland under an agreement for the avoidance of double taxation), is accumulated with income earned from work in Poland, and the tax is calculated on this sum according to the tax table. Income tax is then reduced by the amount of tax paid outside Poland. This tax credit may not exceed the tax calculated on total income multiplied by the
proportion of income arising outside Poland to total income (unless a relevant double tax treaty provides otherwise).
OTHER TAXES
Social security taxes/Until the end of 1998 the employer was subject to the entire obligation for Polish social insurance. From January 1,1999, following the reform of the Polish social security system, the obligatory social security contribution has been divided between the employer and the employee.
Contributions to pensions and disability insurance are paid by employer and employee on total gross compensation until such cumulated compensation exceeds the contribution cap, which is set at 30 times the national average monthly salary estimated for a particular year (for 1999 the cap is set at PLN50,375.22-approximately $13,000).
When the individual's cumulative income reaches the cap limit,
contributions are no longer paid to pensions and disability insurance either by the employee or the employer. Contributions to sickness (employee) and accident insurance (employer) as well as the Labor Fund and Guaranteed Benefits Fund (employer) are paid without a cap limit on total gross salary.
The contribution rates are as follows.
CONTRIBUTION AMOUNT PAID BY
Pensions and disability insurance… 16.26% of total gross salary Employer
…………………………………………… (up to the cap)
…………………………………………… 16.26% of total gross salary Employee
…………………………………………… (up to the cap)
Sickness insurance…………………… 2.45% of total gross salary Employee
Accident insurance……………… 1.62% of total gross salary Employer
Labor Fund……………………………… 2.45% of total gross salary Employer
Guaranteed Benefits Fund…………… 0.08% of total gross salary Employer
The amount of the contribution paid by the individual is deductible from gross income before tax.
Foreign individuals engaged with a Polish entity under an employment contract are generally subject to security contributions, unless an exemption is provided under an applicable totalization agreement. However, according to the law there are some social security exemptions, including
those listed below.
1. Service contracts if the individual is already subject to mandatory social security contribution from another source.
2. Service contracts concluded for periods shorter than 14 days. There must be a period of at least 60 days between service contracts of 14 days or less with the same entity.
3. Management board fees.
4. Some benefits set out in the decree of the Minister of Labor and Social Policy of December 18,1998 concerning "detailed rules of setting the assessment base for pensions contributions."
Health insurance/Polish nationals who are subject to social security insurance are mandatorily subject to national health insurance;
alternatively, they can voluntarily participate in the state health insurance scheme. Foreign individuals are subject to obligatory health insurance only if they are subject to Polish social insurance and if they hold a permanent residency card or temporary residency card granted to them i
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