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Flat rate for using company cars by employees from January 2015

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Beginning from January 2015 in case of employees using company cars the issue has been solved by new rules.

 

According to new rules in case where employee uses a company car for its private purposes (e.g. sales rep. who has access to the car for 24 hrs a day, whole month) the employer shall calculate the flat rate for gratuitous benefit in the following way:

– for cars which cylinder capacity of the engine is up to 1600, the flat-rate amounts to 250 PLN a month,

– for cars which cylinder capacity of the engine is more than 1600,  the flat-rate amounts to 400 PLN a month.

In case where the car is not used by an employee for the whole month, the amount of monthly flat-rate shall be reduced proportionally.

 

That new rule refers only to employees, not the civil or specific work contractors.