Announcement of 4 January 2013
ANNOUNCEMENT OF THE RECTOR
FOR UNIVERSITY EMPLOYEES USING
THE 50 % COSTS FOR AUTHORITY TRANSFER OF REVENUE
of 4 January 2013
As of 1 January 2013, the Act of 24 October 2012 on amendments to the Personal Income Tax Act (Journal of Laws 2012, item 1278) amending, among other things, the use of copyright from income derived from various titles, including income from the transfer of copyright to the employer in the context of an employment relationship.
As of 1 January 2013, the application of 50% of the deductible costs (i.e. the tax-free amount) taken by creators in determining taxable income is limited by a cap.
For 2013 it is:
42 764 PLN [1]
In accordance with the provisions of art.1 of the PIT Act[2] and on the basis of the declaration submitted by the employee to the Resolution No. 90/2008 of the University Senate, determining the percentage of the basic salary for the application of deductible costs for the transfer of copyrights within the framework of the employment relationship, these costs are calculated and deducted by the employer.
As of the month following the month in which the income exceeded the aforementioned limit, the application of 50% of the deductible costs related to the transfer of the author's copyright to the University is suspended.
Employees who, as authors, additionally benefit from the transfer of copyrights under titles other than their employment relationship with the University (i.e. additional employment, civil law contracts) should include the income they earn from these titles in the annual limit and, as soon as their limit is reached, submit to the Payroll Department of the JKUa declaration that they do not apply the 50% deductible costs for the transfer of copyrights at the University[3]. They will be discontinued in the month following the month in which the declaration was made.
The right to 50% of deductible costs for the transfer of copyrights to the University can only be applied if it is in accordance with Resolution No. 90/2008 of the University Senate of 27 November 2008 and the provisions of the Act cited above.
RECTOR
prof. dr hab. Jacek Semaniak
[1] in art.22 sec.9 points 1-3 Act of 26 July 1991 on personal income tax (Journal of Laws of 361, as amended) added the words "subject to sec. 9a".This section stipulates that, in a tax year, the total deductible costs referred to in sections 9 points 1 to 3 may not exceed ½ of the amount representing the upper limit of the first bracket of the tax scale indicated in art. 27 sec.1;
[2] Act of 26 July 1991 on personal income tax (Journal of Laws of 2012 item 361, as amended);
[3] art.32 of the Act of 26 July 1991 on personal income tax (Journal of Laws of 2012 item 361, as amended) added sec.7 "When calculating the advance payment, the workplace shall not apply the deductible costs defined in art. 22 sec.9 points 1-3 as of the month following the month in which the employee submits a written statement to the payer to opt out. This declaration shall be submitted separately for each tax year."
