Payment of overdue premiums generates no income for employee and no costs for employer

Payment by a remitter of overdue social and health insurance premiums for employees, contractors, former employees, or former contractors does not give rise to income for those taxable persons. This is because the payment of overdue premiums does not constitute  a financial gain  for the taxable person, and as such cannot be recognized as  a gratuitous benefit for the taxable person.

More information available in our tax alert.

Zapisz się do naszego newslettera aby otrzymać aktualności i publikacje BDO

Please fill out the following form to access the download.