Poland's 50% author's costs · art. 22(9)(3) and (9b) PIT Act
50% author's costs (KUP) for your creative staff. Records organised for an audit.
Each month employees record their works, the app checks them, and approved records are kept for an audit.
- Data in the EU
- GDPR processing agreement
- Nothing to install
- Polish and English
Estimated extra net pay per person+PLN 384a month at PLN 10,000 gross and 80% creative work*
50% author's costs
What are the 50% author's costs (KUP)?
On pay for creative work (software, designs, texts, research) the employee can deduct higher costs: 50% of that pay instead of the usual fixed amount. They pay less income tax, and the employer's payroll costs (gross pay and social contributions) stay the same.
- PLN 0extra payroll cost (gross pay and social contributions unchanged)
- PLN 120,000annual cap on costs per person
- Employment and civil contractsthat transfer copyright
Why records matter. In an audit the company must show what was created, when, and by whom. Without records the tax office can reject the relief and charge back taxes with interest.
See what your employees would gain
A simplified estimate: an employment contract with one employer, the tax scale, no other reliefs. It does not replace a payroll calculation and is not tax advice; confirm the rules for your company with a tax advisor.
How it works
How Kronika Pracy helps you document the 50% KUP
Three steps a month: a few minutes for employees, ready evidence for the company.
Employees describe their works
Once a month: a title, a short description and a reference for each work (link, commit, file). A few minutes, on a form you adapt to your policy.
AI checks the legal criteria
Each work is assessed against the statutory criteria and your policy. Employees see what to improve before the submission reaches their manager.
✓ Every criterion, with a specific tip
Managers approve, payroll exports
A person always makes the decision. Approved submissions are locked, and a correction creates a new, linked version. Payroll downloads the approved percentage (XLSX, CSV), and for an audit a PDF evidence pack.
Security and GDPR
Data stored and processed in the EU
Data in the EU
Data and the AI review in the European Union. The AI receives only the work entry, without names or email addresses from the system.
Companies kept apart
The database enforces the separation; automated tests check it on every change.
DPA ready
A data processing agreement, DPIA support and retention settings.
Questions
Frequently asked questions
Does Kronika Pracy replace our payroll system?
No. It keeps the record of works and approvals. The approved creative percentage goes to your payroll system as an export.
How much time does it take an employee?
Usually a few minutes a month: a title, a short description and a reference for each work. AI tips help describe the work correctly the first time.
Does the AI decide who gets the 50% costs?
No. The AI points out gaps and gives tips. The decision is always made by an approver in your company.
What happens in a tax audit?
Every submission keeps a record of what was sent, its change history and the decision. For any person and period you download an evidence pack (PDF) with the works, checks and decisions.
Who can use the 50% author's costs?
Employees whose work creates works in the areas listed in art. 22(9b) of the PIT Act, such as developers, designers, architects, journalists and content creators. Confirm the rules for your company with a tax advisor.
Guides
Learn more
- What the 50% author's costs areThe legal basis, a worked example, the conditions and common audit failures.
- Who can use the 50% KUPThe fields in the Act, example works by industry and what does not count.
- Security and dataData in the EU, keeping companies apart, access, an AI review without personal data, and GDPR.
- Getting startedThe setup steps, how long it takes and a checklist before the first month.
See Kronika Pracy in action
Pricing is per user. We will show you the app with sample data and prepare an offer.
Draft, subject to legal review. Not an offer or legal advice.