New penalties for tax crimes from January 2024.

When considering business activity in 2024, it is important to understand the impact of the minimum wage on fiscal penal matters. A change in this value may mean the difference between qualifying an act as a misdemeanor or a fiscal crime. The updated minimum wage rates, which increase twice a year, have a direct impact on the limit value of the subject of a fiscal offense. This value determines whether a given act will be considered a fiscal offense and also affects the amount of the fine. Awareness of these changes and their implications is crucial for every entrepreneur.

The importance of the minimum wage in fiscal penal matters

The value of the minimum remuneration for work, which constitutes the boundary between a fiscal offense and a fiscal crime, is of significant importance in penal-fiscal cases. Moreover, it affects the amount of the fine imposed in accordance with the provisions of the Fiscal Penal Code.

Changes in the minimum wage in 2024

From January 2024, the minimum wage will increase from PLN 3,600 to PLN 4,242, and from July 1, 2024 to PLN 4,300, in accordance with the provisions of the regulation of September 14, 2023 on the amount of the minimum wage and the minimum hourly rate in 2024 (Journal of Laws of 2023, item 1893). As in the previous year, the legislator decided to increase the minimum wage twice a year – at the beginning of the year and on July 1, 2024.

Definition and qualification of fiscal deeds

When deciding on the classification of a given act as a fiscal offense or a fiscal crime, the legal definition contained in Art. plays an important role. 53 of the Penal Fiscal Code. The basic criterion is the nature of the threatened sanction (fine specified in amount) and the fulfillment of the condition of not exceeding five times the amount of the minimum wage that is the subject of the act or the amount of public law receivable.

Examples of misdemeanors and fiscal crimes

A prohibited act that does not meet the specified conditions is also considered a fiscal offense if this is provided for in the Fiscal Penal Code (Article 53, paragraph 3 of the Fiscal Penal Code), as well as the so-called a minor accident, as defined in Art. 53 pairs 8 of the Penal Fiscal Code. A fiscal offense, in turn, is a prohibited act punishable by a fine, restriction of liberty or imprisonment (Article 53, paragraph 2 of the Fiscal Penal Code).

Changes in the limit value of the subject of a fiscal offense in 2024

Due to the increase in the minimum wage from January 2024 and from July 2024, the limit value of the subject of a fiscal offense/public law liability will also change. From January 2024 to June 30, 2024, it will amount to PLN 21,210 (5 x PLN 4,242), and from July 1, 2024 to December 31, 2024 – PLN 21,500 (5 x PLN 4,300). In 2023, these values were slightly lower (by the end of June 2023 – PLN 17,450, currently – PLN 18,000). In practice, this means that exceeding these limit values results in the act being classified as a fiscal crime, unless it is considered a minor incident.

However, it is worth remembering that the criterion of “minor accident” is subjective and the decision on this matter is made by the procedural authority.

Author:

Dr Artur Oleś

Attorney, Tax Advisor, EMBA

Advocate, Tax Advisor, Doctor of Juridical Science. He specializes in issues related to tax optimizations, mergers and acquisitions, as well as criminal and fiscal penal law. Author of scientific publications devoted to, among others. tax ordinance, VAT and income earned through incentive plans in the form of shares and stock options. He has extensive experience and knowledge of law and taxation.

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