It’s not just those who have registered their own business who pay the simplified tax—this tax is levied on any income subject to the simplified tax regime, including income from an employment contract. This is exactly how most drivers and couriers in Poland work: their earnings are based on a vehicle lease agreement with a business partner, and it is precisely this income that is subject to the flat-rate tax—not because the driver has registered as a sole proprietor and opted for the taxi driver tax exemption. The confusion surrounding the flat-rate tax arises mainly not because of the tax rate, but because of the technical aspects—where and how to actually transfer the money. Qiwi Partner will explain how this tax works for drivers and provide a step-by-step guide on how to pay it via a microaccount.
What Is a Commission and Why It Affects You, Even If You're Not a Sole Proprietor
The flat tax on reported income is a simplified form of taxation in which the tax is calculated based on total income rather than profit: expenses are not deducted, which is why the rate is significantly lower than the standard 12% or 32% rates under the general rules.
An important point that is often misunderstood: the retchalt is not a tax «for entrepreneurs.» It is levied on various types of income, including income from civil law contracts—and income from a car rental agreement falls precisely into this category. This is exactly how most drivers who work with Qiwi Partner operate: not as self-employed individuals with their own taxi licenses, but under a lease agreement, and it is on this income that they pay the flat fee.
What rate applies?
For income from an employment contract, a rate of 8.5% applies to income up to 100,000 zlotys per year. If annual income under such contracts exceeds this threshold, a higher rate of 12.5% applies to the amount exceeding 100,000 zlotys. For the vast majority of drivers whose monthly income does not exceed these limits, the base rate of 8.5% applies—without any additional conditions, applications, or the need to choose a preferential tax regime: this is the standard rate for this type of income, not a bonus that must be applied for separately.
For example, if a driver’s monthly income is 8,000 zlotys, the tax at a rate of 8.5% will be 680 zlotys. This is an illustrative example to help you understand the scale, not a definitive consultation: the exact amount always depends on the actual income of the specific driver and the terms of their contract.
When to pay: monthly or quarterly
Richard is paid in advance:
- Monthly—by the 20th of the month following the reporting month. For example, the tax for September must be paid by October 20.
- Quarterly — available to those who meet the low-income criteria. In this case, the payment is due by the 20th of the month following the end of the quarter.
In addition to monthly advance payments, an annual PIT-28 tax return must be filed once a year—by the end of April of the year following the reporting year. This is a summary document that consolidates all advance payments made during the year into a single tax return, rather than a separate payment. Form PIT-28 is used for lump-sum payments regardless of whether the income was received under an employment contract or through one’s own registered business activity.
What about tips and bonuses from Bolt, Uber, and FreeNow?
The income that the platform pays to the driver—rides, activity bonuses, and tips processed through the app—is recorded as part of the total income under the contract and is included in the basis for calculating the commission, just like the base pay. Nuances may arise in certain borderline situations, such as one-time compensation or one-time payments from the platform; therefore, for non-standard amounts, it is advisable to consult with the payroll partner’s accountant rather than relying solely on the general rule.
Step-by-Step Guide: How to Actually Pay a Retainer
Qiwi Partner customers are most often confused not by the rate itself, but by the technical details—where and how to physically transfer the money. The process consists of two steps.
Step 1. Generate a tax microaccount
Every taxpayer in Poland has their own individual microaccount (mikrorachunek podatkowy), into which all taxes—PIT, CIT, and VAT—are deposited simultaneously. The account number is automatically generated on the government portal using the PESEL (for individuals without a registered business) or the NIP (for those who run a business). Simply go to the podatki.gov.pl portal, enter your PESEL into the micro-account generator, and click the «Generuj» button—the system will generate a permanent number that will never change and to which all your taxes will always be credited.
Step 2. Pay through the bank's app
In the mobile or online banking app, select «New Transfer» and find the "Przelew podatkowy" section (tax transfer to the tax office). There, you'll need to fill out a few fields:
- Type of liability — PPE, i.e., a lump-sum tax on reported income;
- Period — the month and year for which the tax is paid;
- Identifier — your PESEL (for individuals);
- Payment description — since the income was received under a lease agreement, the payment description typically includes wording such as «ZALICZKA NA PODATEK Z TYTUŁU UMOWY NAJMU» (advance tax payment under a lease agreement)—this exact wording corresponds to the actual source of income for most drivers;
- Recipient — the relevant tax office; the system selects it automatically based on your information;
- Account number — your microaccount from Step 1;
- Amount — the calculated tax amount.
The payment usually appears in the e-Urząd Skarbowy system within 1–2 days after the transfer, in the «Rozliczenia» tab. If you need official confirmation of payment—for example, for a bank or when submitting documents—you can request a UPO (official payment receipt) right there in your account.
Frequently Asked Questions
Do I need to register as a sole proprietor to pay a flat fee?
No. If your income comes from a car rental agreement with a payment partner—which is how most drivers and couriers work—the flat fee is paid on that income without having to register your own business.
What is the withholding tax rate applicable to income from a lease agreement?
8.5% on income up to 100,000 zlotys per year. If the annual income under such contracts exceeds this threshold, the amount exceeding it is subject to a rate of 12.5%.
By what date must the PIT-28 tax return be filed?
By the end of April of the year following the reporting year. This is in addition to the monthly advance payments made throughout the year.
What should you do if your annual income is approaching 100,000 zlotys?
It’s a good idea to estimate your annual income in advance and consult with your settlement partner’s accountant—amounts exceeding the threshold are taxed at a higher rate of 12.5%, and it’s better to know this in advance rather than find out when filing your tax return.
In lieu of a conclusion
Paying the commission is the part of a driver’s job where confusion arises not because of the rate, but because of technical details: where to transfer the money and what to enter in the payment fields. Qiwi Partner has already written about other common mistakes made by newcomers during their first months of work in Poland in a separate article on mistakes made by novice drivers — It makes sense to read it along with this article.
If figuring out these details on your own seems like too much trouble, there’s an easier way: start operating through a payment partner that already has its own license and fleet of vehicles and handles some of the administrative tasks for you. Qiwi Partner provided a detailed explanation of this business model in the article What is a settlement partner?, and you can read about when it's more cost-effective to drive your own car and when it's better to rent one from a partner in Review of a personal car or a rental car. You can find cars to rent for driving with Uber, Bolt, and FreeNow at the car rental page in Warsaw — or right away Join Qiwi Partner as a driver.
