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.