if you work on a umowa o pracę, and the additional job is not another umowa o pracę you don't have to pay ZUS for the second job or for a business you own in most cases and certainly not in your case (the cases when you need to pay ZUS from your business (działalność gospodarcza) include a situation when your umowa o pracę doesn't pay you the minimum Polish wage) - but yes you are obliged to pay income taxes from your additional income - (19 or 32 per cent depending on your income as you stated) - you will need to file your tax return covering all of your incomes (well the ones you feel Urząd Skarbowy are able to detect)
it should be done on a monthly basis yes if you run your own business (which you do when you are a freelancer) - but the final 'rozliczenie podatkowe' will determine if you need to pay additionally (because you crossed the income threshold), don't need to pay anything or receive some paid tax back
ok I just read up - starting from this year if your 'zaliczka na poczet podatku dochodowego' or monthly due tax is lower than 1000 PLN you don't have to pay it that month but you have to include the income in the tax return you file at end of the fiscal year
I have the same problem. Did you end up having to pay ZUS premiums as well or only imcome tax? At what rate in the end? Also, if, just like in my case, your client was foreign based, didn´t you have to declare your freelancing income in the tax-return of the foreign country as a Non-tax resident of that country?
Hi, are there tax cuts on your taxable income after deducting social costs like for example, 50% taxable income cut in France and 60% in CZ, meaning that your taxable income is 50% or 40% of your gross salary after paying social charges.