On 7 December 2020, an ordinance was issued that exempts from taxation with income tax for individuals influenza vaccinations carried out from 1 March 2020 until the end of the month in which the status of the epidemic will be revoked.

The ordinance of the Minister of Finance, Funds and Regional Policy of 2 December 2020 on the termination of the collection of personal income tax on the value of free services related to influenza vaccines published in the Journal of Laws, item 2174 has entered into force on 8 December 2020.

It should be remembered that in accordance with the Act on PIT, an employee's income includes not only monetary payments, but also the value of free or partially paid services financed by the employer. Therefore, as of today it is considered that the financing by the employer of the costs of preventive vaccinations, when the obligation to carry them out does not result from the applicable legislation, constitutes a taxable gain for employees.

The free service referred to includes the cost of the qualification exam, vaccine, vaccination and specialist consultation. If the provision of the service is part of a wider range of the health care package, the exemption from tax collection applies to services with a value not exceeding 100 PLN in a tax year.

The entry into force of the ordinance will entail that no income tax will be collected on the service provided (including taxpayers of this tax) and the tax already collected will be refunded to the taxpayer.

The termination applies to income (revenue) obtained in the period from 1 March 2020 to the end of the month in which the epidemic status in the territory of the Republic of Poland in relation to COVID-19 will be revoked.