Remuneration under a shareholders’ resolution for an appointed board member: 9% health contribution (unless waived), PLN 250 or PLN 0 lump-sum deductible costs, PIT advance under tax scale or flat 19% — no ZUS social contributions on this title.
If you filed not to collect PIT advance and health contribution (Polish NFZ Act), uncheck — health will be PLN 0 in the model.
Fraction of the annual tax-reducing amount applied to the monthly advance on the tax scale.
| Gross remuneration | — |
| Health contribution (9%) | — |
| Deductible costs | — |
| Tax base (rounded) | — |
| Income tax advance | — |
| Net take-home | — |
| Company cost (gross) | — |
Typical model for appointed board fees: no pension/disability/sickness ZUS on this title, health on full gross (not deductible from advance), advance per scale (PLN 120k annual threshold prorated) or 19% flat.
For information only. Actual settlement depends on resolutions, ZUS status, PIT-2 filings, chosen taxation form, and the law in force.
The calculator converts one appointed fee. The company still needs the resolution and the filing with the tax office. We keep the books of companies that pay the board this way.
Pay of a board member appointed by resolution, not an employment contract. It calculates gross, net, the tax advance and, if you switch it on, the health contribution.
When the appointed person is covered by health insurance on that title. The calculator has a separate switch, because not every appointment payment is insured the same way.
No. The result simulates one payment. The company books still need the resolution and the settlement with the tax office. We do that as part of full accounting.
We will help set gross, the health contribution and the tax advance so the company can pay them every month.