Economics & Sociology

ISSN: 2071-789X eISSN: 2306-3459 DOI: 10.14254/2071-789X
Index PUBMS: f5512f57-a601-11e7-8f0e-080027f4daa0
Article information
Title: The Selected Issues of Tax Legislation on Employment Costs Calculation in Healthcare in Poland
Issue: Vol. 9, No 3, 2016
Published date: 09-2016 (print) / 09-2016 (online)
Journal: Economics & Sociology
ISSN: 2071-789X, eISSN: 2306-3459
Authors: Radosław Witczak
Keywords: health care institutions, income tax, employment costs calculation, Poland
DOI: 10.14254/2071-789X.2016/9-3/13
Index PUBMS: 2d361158-020f-11e8-94c4-fa163e5d4f72
Language: English
Pages: 145-157 (13)
JEL classification: I21, H24, M41

The paper concentrates on the influence of tax law on employment costs calculation for small health institutions. Tax provisions concerning the employment costs in small enterprises are described, demonstrating the existing differences in interpretation of the date of costs deduction. The general tax interpretation referring to the day of expenses, definitions of direct and indirect costs should be issued. Thus, the study proved that amendments to the current law is necessary. For the cases of deduction in a simplified way it is recommended to issue the accounting vouchers in the month employees worked under the assumption the services are performed in the same period as the labour is accomplished.