Lump sum for senior care in Poland: 8.5% or 14%
Typical social care PKWiU 88 may be subject to an 8.5% lump sum, and health care benefits PKWiU 86 - 14%. The actual scope of the service is decisive.
For senior care services, there is no single rate resulting from the company name or PKD code. It is necessary to determine the actual scope of benefits and the appropriate grouping of PKWiU.
Typical social care
Social assistance services without accommodation for the elderly and people with disabilities are usually included in PKWiU section 88.
If the Act does not assign a special rate to a given service, a rate of 8.5% for service activities may apply. This includes, for example, assistance with daily activities, meal preparation, shopping or accompaniment - as long as the actual nature of the service remains a care service.
Health care services
Services classified in PKWiU section 86 are health care services. The Lump Sum Act provides for them at a rate of 14%.
This may include, but is not limited to, nursing, physiotherapy or other medical services. The old simplification "medical = 17%" should not be used.
One contract may cover various services
If an entrepreneur provides social care, cleaning and medical services separately, some of the revenue may require different rates. The condition is that there must be records allowing the allocation of revenue to the type of service.
When the consideration cannot be separated or the performance is complex, the result depends on its dominant element and the terms of the contract.
PKD does not set the rate
The PKD code in CEIDG describes the scope of activity, but does not confirm the lump sum rate. What matters for tax purposes is the PKWiU and the actual activity performed.
If the classification is unclear, you can apply to the Central Statistical Office for classification information. For tax protection, you can consider your own individual interpretation, describing the activities in detail and indicating the classification.
Unverified interpretation is not a sourceThe previous version of the article referred to the reference number 0115-KDST2-2.4011.280.2026.2.MH and claimed that the authority indicated 17%. It was not possible to confirm this document with EUREKA or the local corps of the Ministry of Finance. We are removing this example instead of presenting it as fact.
Even a true individual interpretation protects only its addressee and only if the facts are consistent.
Sources
- Law on lump sum payments - ELI, art. 12
- PKWiU 2015 - Central Statistical Office
- EUREKA - tax interpretations and rulings
Do you run a care company?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month. In the case of ambiguous benefits, it is worth obtaining a classification or interpretation before applying the rate.