Wynagrodzenia i składki ubezpieczeniowe w rachunku kosztów uzyskania przychodów
Salaries and contributions in cost accounting of revenues obtaining

Summary/Abstract: This article aims to analyze the principles for determining salaries and the cost of insurance premiums in cost accounting of revenues obtaining. In particular, an analysis was conducted which referred to the consequences of cash recognition of personnel costs in the income tax and the effects of tax risk. This risk arises from the possibility of different interpretations of the rules. The research concerned set regulations on income tax from legal persons and natural persons, as well as comments to those provisions. The result of the research is the identification of procedures for determining the amount of salary costs and insurance premiums. The use of proper procedures can eliminate or at least reduce the risk of irregularities account. Salaries and insurance premiums are considered, taking into account cash basis, which constitutes a derogation from the general rule of accrual. It is therefore important to identify tax risks resulting from these regulations and to determine the possibility of using the rules in the process of tax optimization.

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