Izabela Jakubowska
Opodatkowanie pakietów medycznych na rzecz pracowników – wybrane problemy
Summary
The article concentrate on taxation of employees’ medical benefits. The core of the issue lies in the fact, that the employer, who is obligated on many levels concerning the protection of employees’ health, increasingly decide to finance these obligations in favour of private health care system. The employer apart of the mandatory requirements often decide to additionally provide benefits for employees to make the job offer more attractive. Practically it creates many controversy and insecurity whether and when such benefits will create an income for the employee on the ground of employment relationship.
References
- Strzelec D., Świadczenia na rzecz pracowników. Aspekty podatkowe, Warszawa 2011.
Key words: medical benefits, tax costs, employment income, benefits, gratuitous service, partially gratuitous service