On 30 September 2026, the Director of the National Revenue Information (KIS) confirmed that bonuses paid to employees for successful referral of job candidates constitute income from other sources (Article 10(1)(9) of the PIT Act), not employment income. This classification affects the timing of taxation, social security contribution liability, and the method of withholding. The payer must report such bonuses on PIT-11 under “income from other sources” and withhold advance tax at 12% (or 32% if exceeding the first threshold).
Key Takeaways
- Tax Classification Clarity: Referral bonuses are not remuneration for work performed, thus fall outside employment income and are not subject to ZUS contributions.
- Withholding Obligation: The employer must withhold lump-sum PIT advance (12%/32%) at payment date, regardless of the employee’s annual tax settlement.
- Reporting Accuracy: Correct PIT-11 coding ensures the employee’s annual return (PIT-37) pre-populates accurately, avoiding disputes.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement