means test
Providing education for the first child in the family is entitled, if the family income per capita does not exceed 800,00 zł or when a family member is a child with a disability – 1,200.00 zł.
- the first child is recognized as the oldest or only child in the family under the age of completion of 18 years of age.
represents the art. 5 paragraph. 3 and 4 of the Law on State aid in the raising of children, which at the same time in art. 2 defines the concepts of family income. For example:
- income – means income under the provisions on family benefits (see box)
- The income of a family member – an average monthly income of a family member achieved in the calendar year preceding the period for which the right is established to provide educational,
- family income – income is the sum of individual family members, referred to in Article. 2 Section 16 of the Act on State aid in raising children.
In the first period, which established the right to provide educational, covers the period from April 1, 2016 r. to 30 September 2017. year of the calendar, the proceeds from which are the basis for establishing the right to provide child care for this period it is the year 2014, taking into account the provisions concerning the loss or gain income (art. 48 of the law on State aid in raising children).
Significantly, if a family member is placed in foster care or institutions providing hour maintenance, does not include it is in determining family income per person.
in contrast, where the right to provide child care sets a child under the care of a guardian, setting the income taken into account only the income of the child.
income from the farm
When calculating the income from the farm, it is assumed that 1 ha achieved monthly income in the amount of 1/12 of income published annually, in an announcement by the President of the Central Statistical Office on the basis of art. 18 of the Law on agricultural tax (Dz. U. of 2013. Item. 1381, as amended.), Taking into account the provisions concerning the lease referred to in Article. 7 paragraph. 6-8 of the Act on State aid in raising children.
Since the average income from work in individual farms of 1 ha in 2014. amounted to 2.506 zł (Mon. Pol. from 2015. pos. 861), when determining the right to provide childcare for the period commencing on 1 April 2016. assumed that the monthly income of the family obtained of 1 ha farm is 208.83 zł.
If the family receives income from the farm, and non-agricultural income, income is added up.
the loss or gain income
When:
- the loss of income by a family member or a child under the care of a legal guardian in the calendar year preceding the period for which the right is established to provide educational, or after this year – determining their income does not include income lost
- income by a family member or a child under the care of a guardian:
– in the calendar year preceding the period for which it is established the right to provide child care – determining the income of a family member or a dependent child under the care of a guardian, reached this year, the income is divided by the number of months in which the income was obtained.
– the calendar year preceding the period for which it is established the right to provide child care – income they determined based on the income of a family member or income of the child was under the care of a guardian, increased by the amount of income received for the month following the month , in which the obtaining of income,
unless the income is obtained in the period for which fixed or verified is right to provide child care.
it is not, however, of any change in the financial situation of the family. Circumstances that may be considered as a loss or gain income, were strictly defined in art. 2 paragraphs 19 and 20 of the Law on State aid in raising children (see table).
required documents
If you are applying for the provision of education for the second and subsequent children do not need to request include any additional supporting documents to the family income.
Unlike in the case of applying for 500 zł also first child, or to the only child in the family. Due to the fact that in that case the income criterion, the application must be accompanied by, respectively:
- declaration of income other than income subject to income tax on natural persons under the terms of art. 27, Art. 30b art. 30c art. And Article 30e. 30f of the Act on PIT (Dz. U. of 2012. Pos. 361 as amended.)
- declaration of declared income earned by the person subject to the laws of the flat-rate income tax,
- documents (including statements) certifying the loss or gain of income – in the case of changes in the income situation.
As for the information received by the family members of income subject to income tax on natural persons on the basis set out in the previously indicated Articles of the Law on PIT, the person applying for the provision of education does not have to attach to the application, as well as other information referred to in Article. 17 paragraph. 1 of the Law on State aid in bringing up children. According to the quoted provision that the competent authority and the province marshal conducting the proceedings in the provision of education are obliged to independently obtain or verify the information:
- from the tax authorities or the minister responsible for public finances,
- of bodies pension and
- public record.
Income for the purposes of determining entitlement to the provision of child care for the first child
the income is considered here, after deduction of the amounts maintenance services provided to other people:
1. » taxable income under the terms of art. 27, Art. 30b art. 30c art. And Article 30e. 30f of the Act on PIT, less:
– deductible expenses,
– due income tax from individuals,
– social security contributions not included in deductible expenses and health insurance premiums.
2. » declared in a statement the income from taxable activities pursuant to the provisions on lump-sum income tax on some incomes of natural persons, less:
– due flat-rate income tax and
– contributions social and health insurance.
3. » other income not subject to tax under the provisions of the income tax on natural persons referred to in Article. 3 point 1 c) Family Benefits Act (Dz. U. of 2015. pos. 114 as amended.), including m.in.
– sickness specified in the regulations on social insurance for farmers and the provisions of the social security system.
– alimony for children,
– doctoral and post-doctoral scholarships awarded pursuant to the Act on academic degrees and Titles and on degrees and Title in Art
– scholarships doctoral referred to in Article. 200 of the Act – Law on Higher Education (Dz. U. of 2012. Pos. 572 as amended.)
– athletic scholarships awarded under the Law of sport,
– other grants of a social nature awarded to pupils or students.
– the amount of diet untaxed income tax from individuals, received by persons performing associated with the performance of duties of social and civic
– receivables in cash received from the rental of guest rooms in residential buildings located in rural farm persons at rest and food received in respect of these persons,
– income derived from the farm,
– income earned abroad Polish Republic, minus the paid abroad RP: income tax and contributions for compulsory social insurance and mandatory health insurance.
– alimony advance as set out in the provisions on proceedings against maintenance debtors and down payment.
– cash benefits paid in case of ineffective enforcement of child support,
– amounts received pursuant to art. 27f paragraph. 8-10 PIT Act,
– providing parenting
– maternity allowance referred to in the regulations on social insurance for farmers.
Legal basis: Act of 02.11.2016 r. State aid in raising children (Dz. U. item. 195)
Newspaper Tax No. 35 (1285) of 05.02.2016, page 15
section: Tax Guide Newspapers
Author: Bozena Dziuba
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