Hiring soldiers
As the ministry reminded, employers employing soldiers of the Territorial Defense Forces or active reserves can benefit from tax relief in PIT and CIT for 2025. The relief applies to soldiers employed under an employment contractwho are entitled to at least the minimum wage.
Amount of relief
As part of the relief from the tax calculation basis, an entrepreneur can deduct 12 thousand zlotyif the soldier has been in continuous service for at least one year; 15 thousand zloty – if it is at least two years; 18 thousand zloty – at least 3 years; 21 thousand zloty – at least 4 years; 24 thousand zloty – at least 5 years. However, if the soldier was employed for less than one tax year, the deduction amount is proportionally smaller.
The deduction amount cannot exceed business income
The Ministry of Finance pointed out that the deduction amount cannot exceed business income. Micro-entrepreneurs or small entrepreneurs may increase the deduction amounts by a factor of 1.5. However, entrepreneurs who employ at least 5 full-time employees throughout the tax year and who are not micro- or small-entrepreneurs may increase the deduction amount by a factor of 1.2.
How to take advantage of the relief?
The Ministry pointed out that in the service Your e-PIT There is an editor that will make it easier to use the discount.
Tax relief in PIT and CIT for the employment of employees who are soldiers of the territorial military service or soldiers of the active reserve was introduced by the Act of October 1, 2024 amending certain acts in order to support entrepreneurs employing soldiers of the Territorial Defense or soldiers of the Active Reserve.
