The IRS is taking on tutors. He declared the end of “black” earnings!

In fresh years, Polish fiscal activity has importantly increased in the field of taxation controls. In 2024, it was completed 9 829 taxation controls, which represents a decrease compared to 13 023 controls in 2023. However, experts foretell that in 2025 we can anticipate increased action from taxation authorities, especially in the area of checking.

Tutor as an economical activity

In Poland, tutors are obliged to study specified economical activity. According to the explanation of the manager of National taxation Information, these persons cannot account for the taxation as a contractor. In addition, even if they are not active, the income from the provision of tutoring must be reported in the yearly taxation return of the PIT.

Examples of controls and consequences

In practice, the taxation does not stay indifferent to unreported tutoring activities. An example is the case of a teacher who taught free group classes for students. As a consequence of the taxation audit, it was required to pay the outstanding taxation of PLN 1 million. Another case afraid a teacher who conducted group tutoring utilizing a taxation card. Fiscals changed the explanation of the rules, considering specified a form of taxation as inappropriate, resulting in a penalty.

Forms of taxation of tutoring activities

Individual tutors have different forms of taxation:

• Economic activity: Registration of the company involves the work to pay ZUS contributions and keep full accounting.
• Unregistered activities: This option applies to persons whose income does not exceed 50% the amount of the minimum remuneration. In 2025, the minimum remuneration is PLN 3 000, so the threshold for undeclared activity is PLN 1 500 A month. This form avoids the work to pay ZUS contributions and keep full accounts.
• Order Agreement: The ability to settle in the form of a contract is available, but it is not the most advantageous form for tutors.

Recommendations for tutors

To avoid fiscal problems, it is recommended:

1. Registration of economical activities: This ensures legal and taxation clarity.
2. Choice of the appropriate form of taxation: It should be adapted to the scale of its activities and individual needs.
3. Regular income reporting: All gross should be disclosed in yearly taxation returns.
4. Consultation of the taxation adviser: Professional aid will let taxation optimization and avoid errors.

In view of the tightening of taxation controls, tutors should peculiarly guarantee that their activities comply with the rules in force. Non-reporting of income and the absence of an appropriate form of taxation can lead to serious financial consequences. It is so worth investing in taxation education and regularly consulting experts in this area.