In their business activities

For Ms. Anna suffered a loss in her business activities but the annual PIT tax return will include all social security contributions paid by Ms. . The tax base will be reduced by the sum of social contributions paid by Mrs. Ania and collected by the payer under the mandate contract. Example Mr. Marek runs a company in which income is taxed with a flat tax.

The business income for is so low that Mr. Marek will not deduct the full amount of social security Phone Number List contributions paid. In Mr. Marek also earned income from other sources which will be disclosed in the PIT annual return. In such a situation Mr. Marek will include the undeducted social security contributions in PIT thus reducing the tax base. Example Mr. Adam incurred a loss in his business activity subject to flat tax in.



At the same time Mr. Adam rents a property under private lease. When settling the lease in PIT for Mr. Adam may include the social security contribution not deducted in business activities. Settlement of social security contributions is possible to deduct when submitting annual returns PIT PIT L PIT and PIT . Entrepreneurs who have chosen to be taxed with a tax card will not deduct social contributions.