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Tax-deductible costs (KUP) calculatorTable of contents
KUP in PIT is usually based on payer data (e.g., PIT‑11), but it is not always the full picture. If you have multiple contracts, change employers or use 50% KUP, you should verify the values yourself.
Most often:
Check whether all sources are included correctly.
PIT‑11 shows costs applied by the payer, but with multiple contracts it is only a starting point. In the annual return the total across all sources matters, along with compliance with limits.
Corrections are needed when:
Compare KUP values from PIT‑11 with your contracts and documentation. With multiple PIT‑11 forms, the total may exceed the annual limit even if each looks correct on its own.
A simple summary of costs from each contract makes mistakes easier to spot. A list of income sources, periods and costs applied by the payer is enough to verify limits quickly.
The mechanism is similar, but income sources differ. In practice, the key is that the annual KUP total complies with the law and documentation.
Scenario 1: two employment contracts in one year. Each payer applies costs, but there is one annual limit — you must correct in PIT.
Scenario 2: a work contract with 50% KUP plus employment. You must sum costs and verify the 50% limit.
If you use 50% KUP, make sure the copyright part of remuneration is separated and the records of works are complete. Missing documents increase the risk of corrections.
Advance tax is calculated on an ongoing basis by the payer and may not reflect the annual limit. That is why the PIT result can differ from monthly payslips.
If you have employment, mandate and work contracts, all costs end up in one annual return. The key is to sum KUP and assign the correct cost modes to each contract.
The calculator does not replace PIT, but it helps compare variants and spot inconsistencies before filing.
If you discover an error in KUP after filing, you can submit a correction. The key is to have documents that confirm the correct values.
Keep contracts, statements, records of creative works (if relevant) and cost summaries. A consistent set of documents makes explanations much easier.
If PIT‑11 shows no costs, verify whether the payer had a basis to apply them. If needed, include them in the annual PIT.
If costs in PIT‑11 are overstated or understated, correct them in the annual PIT. Consistency with contracts and documentation is key.
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