We invite you to the full training - https://edumeo.pl/zamkniecie2023/ Payer - obligations towards employees and contractors and members of the management board and supervisory boards in 2024. Training objective: Consolidation of the principles of tax deduction, verification of the possibility of applying tax reliefs and increased costs of obtaining income by the entity as a payer from January 1, 2024. The training aims to prepare for the proper calculation of tax, including PIT-4R and annual PIT-11. Addressees: employees of HR and payroll departments of entities settling salaries 1. Calculation of salary payments in 2024 - rules for determining the tax base, taking into account sickness benefits and pay for: o employees, o contractors and contracts for specific work, o persons appointed to serve on the management board and supervisory board o persons combining full-time employment with business activity - contracts 2. Unification of the rules for submitting tax declarations and applications by the taxpayer to workplaces as payers, discussion of the rules in force in 2024. Application of taxpayer declarations and applications during employment, as well as after the end of cooperation, when payments are made after the termination of the contract. 3. The right to authorize payers not to collect tax advances in the case of income not exceeding PLN 30,000 per year: subjective, objective and temporal scope of application 4. Application of the relief for young people, seniors and large families in the settlement of salaries in 2024 - the latest positions of tax authorities 5. The impact of selected benefits in kind on the basis for calculating social security and health insurance contributions and tax. o Benefits paid from the Social Benefits Fund o Allowances from working capital o Meals o Benefits arising from occupational health and safety regulations o Lump sum or equivalent for washing clothes, for remote work o Workers' compensation 6. Settlement of overdue ZUS contributions after an inspection - general interpretation of the Ministry of Finance 7. Principles for calculating PPK contributions in the context of the annual PIT settlement 8. Resident status in 2024 and settlement of non-residents in PIT - withholding tax after changes (e.g. foreign contractors, management board members, etc.) 9. Tax liability of the payer for failure to collect or pay an advance tax. 10. Fiscal criminal liability for failure to collect or pay an advance tax. (Art. 78 KKS) 11. Discussion of problematic items in PIT-11 12. Discussion of problematic items in PIT-4R and PIT-8AR, IFT 13. Principles of settling the payer's remuneration 14. Discussion of the cases in which the payer should report tax benefits in the PIT tax on MDR forms