Apparently we will not avoid social security payments on the retainer for a private use of company cars

In one of our earlier alerts we informed about a potential risk connected with necessity to add social security contributions for private use of company cars. Now, we have the official announcement of the Social Security Office (ZUS) in Gdańsk (ruling dated 5 February 2015, No DI/100000/43/76/2015). Unfortunately, our predictions as to that case appear to be justified.

ZUS denied the right to apply an exemption from the Regulation of the Minister of Labour and Social Policy in the discussed case and concluded that retainer accrued for private use of company cars does not qualify for any of the exemptions.

Considering the abovementioned ruling and the ruling of 16 January 2015. (No DI/100000/43/1489/2014), we may state that, from ZUS perspective, either remuneration or taxable value of the free of charge benefits for use of company cars are subject to social security contributions.

 

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