{"id":21973,"date":"2024-08-19T11:42:18","date_gmt":"2024-08-19T09:42:18","guid":{"rendered":"https:\/\/panwybierak.pl\/blog\/?p=21973"},"modified":"2024-08-19T11:42:20","modified_gmt":"2024-08-19T09:42:20","slug":"czy-za-sluzbowy-telefon-i-internet-trzeba-zaplacic-podatek","status":"publish","type":"post","link":"https:\/\/panwybierak.pl\/blog\/2024\/08\/czy-za-sluzbowy-telefon-i-internet-trzeba-zaplacic-podatek\/","title":{"rendered":"Czy za&nbsp;s\u0142u\u017cbowy telefon i&nbsp;internet trzeba zap\u0142aci\u0107 podatek?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/panwybierak.pl\/blog\/2024\/08\/czy-za-sluzbowy-telefon-i-internet-trzeba-zaplacic-podatek\/#Firma_pyta_jak_podejsc_do_kilku_tysiecy_telefonow_komorkowych\" title=\"Firma pyta: jak podej\u015b\u0107 do&nbsp;kilku tysi\u0119cy telefon\u00f3w kom\u00f3rkowych?\">Firma pyta: jak podej\u015b\u0107 do&nbsp;kilku tysi\u0119cy telefon\u00f3w kom\u00f3rkowych?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/panwybierak.pl\/blog\/2024\/08\/czy-za-sluzbowy-telefon-i-internet-trzeba-zaplacic-podatek\/#Urzad_skarbowy_nie_ma_podstawy_do_opodatkowania\" title=\"Urz\u0105d skarbowy: nie ma podstawy do&nbsp;opodatkowania\">Urz\u0105d skarbowy: nie ma podstawy do&nbsp;opodatkowania<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<p>Ostatnio opublikowana interpretacja przepis\u00f3w przez&nbsp;Fiskusa rzuca nowe \u015bwiat\u0142o na&nbsp;kwestie zwi\u0105zane z&nbsp;telefonami s\u0142u\u017cbowymi i&nbsp;dost\u0119pem do&nbsp;internetu w&nbsp;pracy. Zar\u00f3wno pracodawcy, jak i&nbsp;pracownicy powinni zwr\u00f3ci\u0107 na&nbsp;to uwag\u0119. Wbrew temu, co mog\u0142oby si\u0119 bowiem wydawa\u0107, sprawa nie jest oczywista. <\/p>\n\n\n\n<p>Czy&nbsp;pracownicy musz\u0105 p\u0142aci\u0107 podatek za&nbsp;korzystanie ze s\u0142u\u017cbowych telefon\u00f3w? Okazuje si\u0119, \u017ce&nbsp;przekazanie pracownikowi telefonu &#8211; tak, by by\u0142 po&nbsp;prostu w&nbsp;kontakcie np.&nbsp;z&nbsp;prze\u0142o\u017conym &#8211; nie jest w&nbsp;sensie podatkowym proste. Dylemat zwi\u0105zany z&nbsp;opodatkowaniem s\u0142u\u017cbowych telefon\u00f3w i&nbsp;internetu, kt\u00f3re s\u0105 r\u00f3wnie\u017c wykorzystywane do&nbsp;cel\u00f3w prywatnych, od dawna budzi\u0142 w\u0105tpliwo\u015bci w\u015br\u00f3d pracodawc\u00f3w. G\u0142\u00f3wne pytanie dotyczy\u0142o tego, czy&nbsp;prywatne korzystanie z&nbsp;takiego sprz\u0119tu powinno skutkowa\u0107 naliczaniem dodatkowych zaliczek na&nbsp;podatek dochodowy od os\u00f3b fizycznych (PIT). W&nbsp;odpowiedzi na&nbsp;te pytania wypowiedzia\u0142 si\u0119 Dyrektor Krajowej Informacji Skarbowej (KIS).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Firma_pyta_jak_podejsc_do_kilku_tysiecy_telefonow_komorkowych\"><\/span>Firma pyta: jak podej\u015b\u0107 do&nbsp;kilku tysi\u0119cy telefon\u00f3w kom\u00f3rkowych?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Niejasno\u015bci pokazuje przyk\u0142ad du\u017cej firmy, kt\u00f3ra opisywana jest ju\u017c w&nbsp;mediach &#8211; maj\u0105c kilka tysi\u0119cy pracownik\u00f3w, zadba\u0142a o&nbsp;to, by mieli oni nie tylko telefony, ale&nbsp;i&nbsp;internet. Teoretycznie wi\u0119c&nbsp;mog\u0105 z&nbsp;niego korzysta\u0107 np.&nbsp;w&nbsp;czasie poza prac\u0105. Czy&nbsp;w&nbsp;takiej sytuacji powinni p\u0142aci\u0107 podatek? <\/p>\n\n\n\n<p><strong>Zobacz r\u00f3wnie\u017c: <\/strong><a href=\"https:\/\/panwybierak.pl\/oferty\/internet-dla-firm\/49\">Najlepszy internet firmowy<\/a> &#8211; oferty stacjonarne wybrane przez&nbsp;analityk\u00f3w PanWybierak.pl. <\/p>\n\n\n<section class=\"offer-boxes\">\n            \n    <div class=\"offer-box\">\n                <span class=\"offer-box__flag badge\" style=\"background-color: #04bdff\">oferta dla&nbsp;firm<\/span>\n                <div class=\"offer-box__outer-wrapper\">\n            <div class=\"offer-box__wrap\">\n                <div class=\"offer-box__wrap-inner\">\n                    <div class=\"offer-box-col offer-box-col--first\">\n                        <picture class=\"logo\">\n                            <source srcset=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/1501b9f3235f0bfac26a947c049328f3.webp 1x , https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w150\/1501b9f3235f0bfac26a947c049328f3.webp 2x\"\n                                type=\"image\/webp\" \/>\n                            <img width=\"100\" height=\"73\" class=\"logo b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/1501b9f3235f0bfac26a947c049328f3.png\"\n                                srcset=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/1501b9f3235f0bfac26a947c049328f3.webp 1x , https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w150\/1501b9f3235f0bfac26a947c049328f3.webp 2x\"\n                                alt=\" 4\">\n                        <\/picture>\n                        <div class=\"price-wrapper\">\n                            <p class=\"price\">57.83 z\u0142<\/p>\n                            <span class=\"text-under-price\">miesi\u0119cznie<\/span>\n                        <\/div>\n                    <\/div>\n                    <div class=\"offer-box-col offer-box-col--second\">\n                        <div class=\"offer-box-row\">\n                            <p class=\"offer-box-row__title\">Internet Firmowy &#8211; \u015awiat\u0142ow\u00f3d do&nbsp;300 Mb\/s<\/p>\n                            <a href=\"https:\/\/panwybierak.pl\/oferta\/orange-internet-firmowy-swiatlowod-do-300-mb-s-\/25585\" class=\"offer-box-row__anchor\">Zobacz wi\u0119cej<\/a>\n                        <\/div>\n                        <div class=\"offer-box-row offer-box-row--second  \">\n                                                                                    <div class=\"column lim \n                                                                                                         \">\n                                                        <p>Limit danych<\/p>\n                                                        <p>bez limitu<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column pob \n                                                     bold                                                      \">\n                                                        <p>Pobieranie<\/p>\n                                                        <p>300 Mb\/s<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column wys \n                                                                                                         \">\n                                                        <p>Wysy\u0142anie<\/p>\n                                                        <p>50 Mb\/s<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column mod \n                                                                                                         \">\n                                                        <p>Modem WiFi<\/p>\n                                                        <p>4,06 z\u0142\/mies.<\/p> \n                                                    <\/div>\n                                                                             \n                            <\/div>\n                        <\/div>\n                    <\/div>\n                    <div class=\" footer\">\n\n                                <p class=\"text\"><span\n                                        style=\"color: #04bdff \">Promocja<\/span>\n                                    Ceny nie zawieraj\u0105 VAT<\/p>\n                            <\/div>\n                        <\/div>\n                        <div class=\"offer-box-col offer-box-col--third\">\n                            <div class=\"columns-wrapper\">\n                                                                <div class=\"column\">\n                                    <picture>\n                                        <source type=\"image\/webp\" srcset=\"https:\/\/panwybierak.pl\/resources\/images\/devices\/0362da4a6b52f3af2a3bffb64859cdad.webp\">\n                                        <img class=\"image b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/devices\/0362da4a6b52f3af2a3bffb64859cdad.png\"\n                                            alt=\"router Wi-Fi\">\n                                    <\/picture>\n\n                                    <p class=\"text\">router Wi-Fi<\/p>\n                                <\/div>\n                                                                                                <div class=\"column\">\n                                    <picture>\n                                        <source type=\"image\/webp\" srcset=\"https:\/\/panwybierak.pl\/resources\/images\/gifts_bundles\/70667aefd0bd095c20ce779fc1d3e679.webp\">\n                                        <img class=\"image b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/gifts_bundles\/70667aefd0bd095c20ce779fc1d3e679.png\"\n                                            alt=\"Prezenty tylko na&nbsp;panwybierak.pl\">\n                                    <\/picture>\n\n                                    <p class=\"text\">Prezenty tylko na&nbsp;panwybierak.pl<\/p>\n\n                                <\/div>\n                                                            <\/div>\n                            <div class=\"footer\">\n                                                                <p class=\"text\">Aktywacja 48,78 z\u0142<\/p>\n                                                            <\/div>\n                        <\/div>\n                        <div class=\"offer-box-col offer-box-col--fourth\">\n                            <p class=\"price\">57.83 z\u0142<\/p>\n                            <span class=\"text-under-price\">miesi\u0119cznie<\/span>\n                            <a href=\"https:\/\/panwybierak.pl\/oferta\/orange-internet-firmowy-swiatlowod-do-300-mb-s-\/25585\" class=\"offer-box-button btn btn--primary\">Zobacz ofert\u0119<\/a>\n                            <p class=\"phone\">Zam\u00f3w telefonicznie <span class=\"phone-number\">22 122 33 44<\/span>\n                            <\/p>\n                            <div class=\"footer\">\n                                <p class=\"text\">Okres umowy 24 mies.<\/p>\n                            <\/div>\n                        <\/div>\n\n                    <\/div>\n                <\/div>\n\n                        \n    <div class=\"offer-box\">\n                <span class=\"offer-box__flag badge\" style=\"background-color: #04bdff\">oferta dla&nbsp;firm<\/span>\n                <div class=\"offer-box__outer-wrapper\">\n            <div class=\"offer-box__wrap\">\n                <div class=\"offer-box__wrap-inner\">\n                    <div class=\"offer-box-col offer-box-col--first\">\n                        <picture class=\"logo\">\n                            <source srcset=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/3168792655d20c4a25b3df9d88a41a03.webp 1x , https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w150\/3168792655d20c4a25b3df9d88a41a03.webp 2x\"\n                                type=\"image\/webp\" \/>\n                            <img width=\"100\" height=\"73\" class=\"logo b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/3168792655d20c4a25b3df9d88a41a03.png\"\n                                srcset=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/3168792655d20c4a25b3df9d88a41a03.webp 1x , https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w150\/3168792655d20c4a25b3df9d88a41a03.webp 2x\"\n                                alt=\" 15\">\n                        <\/picture>\n                        <div class=\"price-wrapper\">\n                            <p class=\"price\">55.00 z\u0142<\/p>\n                            <span class=\"text-under-price\">miesi\u0119cznie<\/span>\n                        <\/div>\n                    <\/div>\n                    <div class=\"offer-box-col offer-box-col--second\">\n                        <div class=\"offer-box-row\">\n                            <p class=\"offer-box-row__title\">\u015awiat\u0142ow\u00f3d Biznes 300<\/p>\n                            <a href=\"https:\/\/panwybierak.pl\/oferta\/t-mobile-swiatlowod-biznes-300-\/24914\" class=\"offer-box-row__anchor\">Zobacz wi\u0119cej<\/a>\n                        <\/div>\n                        <div class=\"offer-box-row offer-box-row--second  \">\n                                                                                    <div class=\"column lim \n                                                                                                         \">\n                                                        <p>Limit danych<\/p>\n                                                        <p>bez limitu<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column pob \n                                                     bold                                                      \">\n                                                        <p>Pobieranie<\/p>\n                                                        <p>300 Mb\/s<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column wys \n                                                                                                         \">\n                                                        <p>Wysy\u0142anie<\/p>\n                                                        <p>50 Mb\/s<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column mod \n                                                                                                         \">\n                                                        <p>Modem WiFi<\/p>\n                                                        <p>w&nbsp;cenie<\/p> \n                                                    <\/div>\n                                                                             \n                            <\/div>\n                        <\/div>\n                    <\/div>\n                    <div class=\" footer\">\n\n                                <p class=\"text\"><span\n                                        style=\"color: #04bdff \">Promocja<\/span>\n                                    6 miesi\u0119cy tylko 10 z\u0142 miesi\u0119cznie!<\/p>\n                            <\/div>\n                        <\/div>\n                        <div class=\"offer-box-col offer-box-col--third\">\n                            <div class=\"columns-wrapper\">\n                                                                <div class=\"column\">\n                                    <picture>\n                                        <source type=\"image\/webp\" srcset=\"https:\/\/panwybierak.pl\/resources\/images\/devices\/d368f80fae13533ba4686dbf569054f9.webp\">\n                                        <img class=\"image b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/devices\/d368f80fae13533ba4686dbf569054f9.png\"\n                                            alt=\"router Wi-Fi\">\n                                    <\/picture>\n\n                                    <p class=\"text\">router Wi-Fi<\/p>\n                                <\/div>\n                                                                                                <div class=\"column\">\n                                    <picture>\n                                        <source type=\"image\/webp\" srcset=\"https:\/\/panwybierak.pl\/resources\/images\/gifts_bundles\/70667aefd0bd095c20ce779fc1d3e679.webp\">\n                                        <img class=\"image b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/gifts_bundles\/70667aefd0bd095c20ce779fc1d3e679.png\"\n                                            alt=\"Prezenty tylko na&nbsp;panwybierak.pl\">\n                                    <\/picture>\n\n                                    <p class=\"text\">Prezenty tylko na&nbsp;panwybierak.pl<\/p>\n\n                                <\/div>\n                                                            <\/div>\n                            <div class=\"footer\">\n                                                                <p class=\"text\">Aktywacja 0,00 z\u0142<\/p>\n                                                            <\/div>\n                        <\/div>\n                        <div class=\"offer-box-col offer-box-col--fourth\">\n                            <p class=\"price\">55.00 z\u0142<\/p>\n                            <span class=\"text-under-price\">miesi\u0119cznie<\/span>\n                            <a href=\"https:\/\/panwybierak.pl\/oferta\/t-mobile-swiatlowod-biznes-300-\/24914\" class=\"offer-box-button btn btn--primary\">Zobacz ofert\u0119<\/a>\n                            <p class=\"phone\">Zam\u00f3w telefonicznie <span class=\"phone-number\">22 122 33 44<\/span>\n                            <\/p>\n                            <div class=\"footer\">\n                                <p class=\"text\">Okres umowy 30 mies.<\/p>\n                            <\/div>\n                        <\/div>\n\n                    <\/div>\n                <\/div>\n\n                             \n    \n    <div class=\"offer-box\">\n                <span class=\"offer-box__flag badge\" style=\"background-color: #04bdff\">Bestseller<\/span>\n                <div class=\"offer-box__outer-wrapper\">\n            <div class=\"offer-box__wrap\">\n                <div class=\"offer-box__wrap-inner\">\n                    <div class=\"offer-box-col offer-box-col--first\">\n                        <picture class=\"logo\">\n                            <source srcset=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/58e85b5092c7228859df78f3632dc316.webp 1x , https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w150\/58e85b5092c7228859df78f3632dc316.webp 2x\"\n                                type=\"image\/webp\" \/>\n                            <img width=\"100\" height=\"73\" class=\"logo b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/58e85b5092c7228859df78f3632dc316.png\"\n                                srcset=\"https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w100\/58e85b5092c7228859df78f3632dc316.webp 1x , https:\/\/panwybierak.pl\/resources\/images\/vendors\/thumbnails\/w150\/58e85b5092c7228859df78f3632dc316.webp 2x\"\n                                alt=\" 5\">\n                        <\/picture>\n                        <div class=\"price-wrapper\">\n                            <p class=\"price\">65.00 z\u0142<\/p>\n                            <span class=\"text-under-price\">miesi\u0119cznie<\/span>\n                        <\/div>\n                    <\/div>\n                    <div class=\"offer-box-col offer-box-col--second\">\n                        <div class=\"offer-box-row\">\n                            <p class=\"offer-box-row__title\">Internet stacjonarny do&nbsp;600 Mb\/s<\/p>\n                            <a href=\"https:\/\/panwybierak.pl\/oferta\/netia-internet-stacjonarny-do-600-mb-s-\/17208\" class=\"offer-box-row__anchor\">Zobacz wi\u0119cej<\/a>\n                        <\/div>\n                        <div class=\"offer-box-row offer-box-row--second net \">\n                                                                                    <div class=\"column lim \n                                                                                                         \">\n                                                        <p>Limit danych<\/p>\n                                                        <p>bez limitu<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column pob \n                                                     bold                                                      \">\n                                                        <p>Pobieranie<\/p>\n                                                        <p>600 Mb\/s<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column wys \n                                                                                                         \">\n                                                        <p>Wysy\u0142anie<\/p>\n                                                        <p>100 Mb\/s<\/p> \n                                                    <\/div>\n                                                                    <div class=\"column mod \n                                                                                                         \">\n                                                        <p>Modem WiFi<\/p>\n                                                        <p>w&nbsp;cenie<\/p> \n                                                    <\/div>\n                                                                             \n                            <\/div>\n                        <\/div>\n                    <\/div>\n                    <div class=\" footer\">\n\n                                <p class=\"text\"><span\n                                        style=\"color: #04bdff \">Promocja<\/span>\n                                    3 miesi\u0105ce za&nbsp;0 z\u0142<\/p>\n                            <\/div>\n                        <\/div>\n                        <div class=\"offer-box-col offer-box-col--third\">\n                            <div class=\"columns-wrapper\">\n                                                                <div class=\"column\">\n                                    <picture>\n                                        <source type=\"image\/webp\" srcset=\"https:\/\/panwybierak.pl\/resources\/images\/devices\/7447e2a87d176d44a01b063de5a9def559da9103.webp\">\n                                        <img class=\"image b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/devices\/7447e2a87d176d44a01b063de5a9def559da9103.png\"\n                                            alt=\"router Wi-FI\">\n                                    <\/picture>\n\n                                    <p class=\"text\">router Wi-FI<\/p>\n                                <\/div>\n                                                                                                <div class=\"column\">\n                                    <picture>\n                                        <source type=\"image\/webp\" srcset=\"https:\/\/panwybierak.pl\/resources\/images\/gifts_bundles\/70667aefd0bd095c20ce779fc1d3e679.webp\">\n                                        <img class=\"image b-lazy\" data-src=\"https:\/\/panwybierak.pl\/resources\/images\/gifts_bundles\/70667aefd0bd095c20ce779fc1d3e679.png\"\n                                            alt=\"Prezenty tylko na&nbsp;panwybierak.pl\">\n                                    <\/picture>\n\n                                    <p class=\"text\">Prezenty tylko na&nbsp;panwybierak.pl<\/p>\n\n                                <\/div>\n                                                            <\/div>\n                            <div class=\"footer\">\n                                                                <p class=\"text\">Aktywacja 79,00 z\u0142<\/p>\n                                                            <\/div>\n                        <\/div>\n                        <div class=\"offer-box-col offer-box-col--fourth\">\n                            <p class=\"price\">65.00 z\u0142<\/p>\n                            <span class=\"text-under-price\">miesi\u0119cznie<\/span>\n                            <a href=\"https:\/\/panwybierak.pl\/oferta\/netia-internet-stacjonarny-do-600-mb-s-\/17208\" class=\"offer-box-button btn btn--primary\">Zobacz ofert\u0119<\/a>\n                            <p class=\"phone\">Zam\u00f3w telefonicznie <span class=\"phone-number\">22 122 33 44<\/span>\n                            <\/p>\n                            <div class=\"footer\">\n                                <p class=\"text\">Okres umowy 24 mies.<\/p>\n                            <\/div>\n                        <\/div>\n\n                    <\/div>\n                <\/div>\n\n                <\/section>\n\n\n\n\n<p>Firma zwr\u00f3ci\u0142a si\u0119 do&nbsp;KIS z&nbsp;pro\u015bb\u0105 o&nbsp;rozwianie w\u0105tpliwo\u015bci dotycz\u0105cych opodatkowania s\u0142u\u017cbowych telefon\u00f3w i&nbsp;router\u00f3w. Pracownicy firmy otrzymali telefony z&nbsp;nielimitowanymi abonamentami oraz&nbsp;routery z&nbsp;du\u017cymi pakietami danych, kt\u00f3re mogli wykorzystywa\u0107 tak\u017ce do&nbsp;cel\u00f3w prywatnych. W&nbsp;zwi\u0105zku z&nbsp;tym pracodawca zastanawia\u0142 si\u0119, czy&nbsp;nie nale\u017cy dolicza\u0107 dodatkowych kwot do&nbsp;podstawy opodatkowania pracownik\u00f3w.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Urzad_skarbowy_nie_ma_podstawy_do_opodatkowania\"><\/span>Urz\u0105d skarbowy: nie ma podstawy do&nbsp;opodatkowania<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Aby&nbsp;unikn\u0105\u0107 ewentualnych problem\u00f3w z&nbsp;fiskusem, firma zdecydowa\u0142a si\u0119 prewencyjnie dolicza\u0107 niewielk\u0105 kwot\u0119 do&nbsp;podstawy opodatkowania ka\u017cdego pracownika. Okaza\u0142o si\u0119 jednak, \u017ce&nbsp;takie dzia\u0142anie nie by\u0142o konieczne. KIS orzek\u0142, \u017ce&nbsp;w&nbsp;tej konkretnej sytuacji nie ma podstawy do&nbsp;doliczania dodatkowego podatku PIT, poniewa\u017c&nbsp;firma nie by\u0142a w&nbsp;stanie precyzyjnie oddzieli\u0107 u\u017cytku s\u0142u\u017cbowego od prywatnego.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/panwybierak.pl\/oferty\/internet\/46\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"325\" src=\"https:\/\/panwybierak.pl\/blog\/wp-content\/uploads\/2021\/03\/CTA-internet-1024x325_Easy-Resize.com_.jpg\" alt=\"oferty Internetu\" class=\"wp-image-15084\" srcset=\"https:\/\/panwybierak.pl\/blog\/wp-content\/uploads\/2021\/03\/CTA-internet-1024x325_Easy-Resize.com_.jpg 1024w, https:\/\/panwybierak.pl\/blog\/wp-content\/uploads\/2021\/03\/CTA-internet-1024x325_Easy-Resize.com_-300x95.jpg 300w, https:\/\/panwybierak.pl\/blog\/wp-content\/uploads\/2021\/03\/CTA-internet-1024x325_Easy-Resize.com_-768x244.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Ostatnio opublikowana interpretacja przepis\u00f3w przez&nbsp;Fiskusa rzuca nowe \u015bwiat\u0142o na&nbsp;kwestie zwi\u0105zane z&nbsp;telefonami s\u0142u\u017cbowymi i&nbsp;dost\u0119pem do&nbsp;internetu w&nbsp;pracy. Zar\u00f3wno pracodawcy, jak i&nbsp;pracownicy powinni zwr\u00f3ci\u0107 na&nbsp;to uwag\u0119. Wbrew temu, co mog\u0142oby si\u0119 bowiem wydawa\u0107, sprawa nie jest oczywista. Czy&nbsp;pracownicy musz\u0105 p\u0142aci\u0107 podatek za&nbsp;korzystanie ze s\u0142u\u017cbowych telefon\u00f3w? Okazuje si\u0119, \u017ce&nbsp;przekazanie pracownikowi telefonu &#8211; tak, by by\u0142 po&nbsp;prostu w&nbsp;kontakcie np.&nbsp;z&nbsp;prze\u0142o\u017conym &#8211; [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":9974,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[124],"tags":[787],"class_list":["post-21973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-porady","tag-internet-dla-firm"],"acf":[],"_links":{"self":[{"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/posts\/21973"}],"collection":[{"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/comments?post=21973"}],"version-history":[{"count":2,"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/posts\/21973\/revisions"}],"predecessor-version":[{"id":21975,"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/posts\/21973\/revisions\/21975"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/media\/9974"}],"wp:attachment":[{"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/media?parent=21973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/categories?post=21973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/panwybierak.pl\/blog\/wp-json\/wp\/v2\/tags?post=21973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}