One-off subsidies to teachers for the purchase of hardware, software or Internet access services for teleworking – selected tax and legal aspects

Abstract

This article is devoted to a one-time subsidy (commonly known as teacher’s 500 plus) awarded to teachers employed in educational system units. The subsidy was made for the purchase of a hardware, a software or to cover the cost of an Internet access services needed to work remotely. The results of the research confirmed that a legal act, in which the above issues have been normalized, is burdened with a “creative imperfection” of the supposedly rational legislator. As a result of such actions/omissions, among others, an unauthorized differentiation of part of the teaching community has been made. This concerns an access to the above “financial support” which was undoubtedly needed to work remotely, not to mention academic teachers who have not received this preference. Moreover, the Authors showed that due to the one-off subsidy no income within the meaning of the Personal Income Tax Act would arise on the part of the teacher.

Keywords

• one-off subsidy
• teacher
• computer equipment
• internet
• 50% deductible costs