7.05.2021 Labour law

[Poland] COVID-19 vaccinations as company tax costs

Since 4 May 2021, companies have been invited to organise COVID-19 vaccinations at workplaces. Employers will settle the expenses incurred for this purpose in their tax costs.

The vaccinations at workplaces can be organised by companies with 300 persons willing to be vaccinated. These may be employees, their families, contractors, as well as people running a business and cooperating with the company. So far, more than 700 entities, including smaller ones, have joined this initiative.

Learn more: COVID-19 vaccinations – which companies can organise them?

However, the organisation of the vaccinations entails expenses for employers. How can these expenses be accounted for?

How to settle the expenses for employee vaccinations?

The Ministry of Finance has stated that employers who join the coronavirus vaccination initiative will be able to settle all expenses incurred thereof in tax costs (including the expenses for renting premises for vaccination points or other organisational ones). The cost of the vaccine itself is covered by the National Health Fund.

The tax explanations issued on 21 July 2020 also support including the expenses in the company’s tax costs, and a further argument in favour of such a settlement is the fact that, these expenses relate directly to the fight against the coronavirus pandemic.

The company tax costs may also include other expenses related to the coronavirus such as the purchase of masks or disinfectants for employees.

Since 4 May, an application form has been made available on the website of the Government Security Centre, by means of which companies can register their staff for vaccination.

Learn more: From May 16, the occupation code of the person reported to ZUS required

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