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.