Useful articles

In the press and in the Internet there are offers of sales of companies with debts. It follows that it is enough to sell the company and change the composition of the management Board and members of the previous Board was free from debt, particularly social insurance debt.

The company X employs 10 employees from Ukraine and Belarus. The accountant of the company contends that the termination of an employment contract with a foreigner, the company must inform the Governor. All persons working on the basis of permit for temporary residence and work. Is there really such a commitment?
In this question it is necessary to distinguish two situations, first Foreigners working in Poland on the basis of a work permit and second Foreigners working on the basis of permit for temporary residence and work.

From 1 January 2017. rates of the minimum wage of the employee at the full-time will be in the amount 2.000 PLN. This follows from the decree of the Council of Ministers of 9 September 2016. on the minimum wage for the work in 2017. (Journal of laws POS. 1456).

What is a certificate of tax residence?

As follows from article 4 paragraph 12 updop and article 5, paragraph 21 updof through the certificate of tax residence should understand a certificate of place of the headquarters of a taxpayer (legal entity) or place of residence of the taxpayer (natural person) for tax purposes issued by the competent authority of the state tax administration at the location/residence of the taxpayer.

Limited liability company shall be taxable according to the rules defined in the law on profit tax. The law defines the model of double taxation of income allocated from the LLC. The income of the company is subject to income tax from legal entities, as well as the tax of dividends paid to shareholders. The same is subject to tax solely the limited liability company where the sole owner (shareholder) is a natural person.