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Tax-deductible costs (KUP) calculatorTable of contents
KUP depend on the contract type and income source. The same remuneration can fall under different cost modes depending on whether it is employment, mandate, contract for work or creative income. Correct assignment is crucial.
Use the KUP calculator for orientation.
Most often fixed employee costs apply. They can be standard or increased if conditions are met (e.g., commuting from another locality). See: Increased KUP.
Mandate contracts often use percentage costs (e.g., 20%), but it depends on the income type and contract terms. If creative work is involved, 50% KUP may apply if copyright conditions are met.
A contract for work can be linked to creative output, but 50% KUP is not automatic. You need a separated copyright component and documentation of the work. See: 50% KUP.
In practice, contracts often include both creative and non‑creative work. In that case, costs should be split: the copyright part may use 50% KUP, while the rest uses standard costs. Without separation, the risk of error increases.
If you have multiple contracts or income sources, KUP limits accumulate across the year. Exceeding the cap is easy, especially with 50% KUP. See: KUP limits.
Regardless of contract type, you need:
Clear documentation reduces correction risk.
If you run a business, KUP is settled differently than for employment or mandate contracts. Instead of a flat rate, you use actual expenses linked to income. It is good practice to separate business settlement from contract‑based costs.
If creative works are produced within employment, the copyright part of remuneration must be separated and rights transfer documented. Without that, it is safer to use standard employee costs.
Increased costs or 50% KUP usually require a statement or information for the payer. It is best to handle this early so costs are applied correctly in advances.
Scenario 1: employment + mandate. You apply employee costs for employment and percentage costs for the mandate — limits must be monitored.
Scenario 2: a work contract with a copyright component. If the copyright part is clearly documented, 50% KUP can apply.
Scenario 3: a mixed contract with two rates. Separating the creative and non‑creative parts allows correct costs to be applied.
Start by checking the contract and documentation. If costs are applied incorrectly, update statements with the payer or correct the values in the annual return to keep consistency with the documents.
If you have two employment contracts, each payer applies costs separately, but the annual cap is shared. In practice you should monitor the total in PIT.
For a managerial contract, the cost mode depends on the income type and contract wording. Proper assignment and documentation are key.
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