How to calculate seasonal employment of employees in PIT?


Seasonal jobs in catering, construction or agriculture are relatively short, but they can be used for example by students and students. Employers employing such workers should know how to calculate their remuneration in the context of personal income tax.

Who is a seasonal worker?

The concept of seasonal worker can be found in vain. However, it is assumed that the employee is working only in a certain period of the year (in season) on the basis of various contracts, including fixed-term employment contracts, substitute employment contracts or contract contracts. Under contracts governed by the Labor Code, a seasonal worker has the same leave or minimum wage and enjoys the same protection against dismissal as a full time employee.

Payment of advances on PIT tax

An employer who employs any seasonal worker contract, at the same time, becomes a payer of personal income tax and has to pay a PIT advance tax at the rate of 18 or 32 percent to the tax office.

If an employee performs substitute work for another employee, during his or her justified absence and has a fixed-term contract, the employer will be required to collect a tax deduction on his income tax, calculate and pay ZUS contributions. This will be done in the same way as for employees. It may take into account when calculating a flat-rate deduction for tax deductibles of PLN 111.25 or PLN 139.06 if the employee submits a statement to him.

In the case of employment of a seasonal worker under an employment contract, 13 point 8 of the Personal Income Tax Act will be treated as income from activities performed personally. The method of their taxation, when the contractor is not an employee of the payer - the payer, will depend on the amount of compensation resulting from such contract. When it is lower than 200 PLN, the payer will charge a lump-sum income tax of 18%. and will not deduct the taxable income and social security contributions.

For contracts of more than PLN 200 the payer is the payer and must pay an advance on the income tax resulting from the contract, after deduction of the costs indicated in art. 22 sec. 9 of the Act on PIT and deducted by the payer in a given month ZUS contributions.

The calculated advance is reduced by the health premium, collected from the employee's resources of no more than 7.75 percent. the basis of its dimension.

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