Clergy who earn exclusively from Masses, weddings, funerals, baptisms, house-to-house pastoral visits and other similar church activities pay only a flat-rate tax on this income. In addition, priests are exempt from the obligation to file tax returns concerning income subject to the flat-rate tax. The rates are set by the tax office and depend on the position held (parish priest, curate) and the size of the parish.
How much tax does a parish priest pay each month?
In an average parish in Bolesławiec, the parish priest pays PLN 250 to 280 in tax, regardless of how much he earns from pastoral activity.
| Number of parish residents | Rate amount in PLN |
|
|---|---|---|
| above | up to | |
| 0 | 1000 | 159 |
| 1000 | 2000 | 181 |
| 2000 | 3000 | 195 |
| 3000 | 4000 | 214 |
| 4000 | 5000 | 233 |
| 5000 | 6000 | 254 |
| 6000 | 7000 | 277 |
| 7000 | 8000 | 299 |
| 8000 | 9000 | 323 |
| 9000 | 10 000 | 350 |
| 10 000 | 12 000 | 382 |
| 12 000 | 14 000 | 414 |
| 14 000 | 16 000 | 450 |
| 16 000 | 18 000 | 487 |
| 18 000 | 20 000 | 528 |
| 20 000 | 572 | |
How much tax does a curate pay each month?
In an average parish in Bolesławiec, a curate pays PLN 167 in tax per month, regardless of how much he earns from pastoral activity.
| Number of parish residents | If the parish seat is located | |||
|---|---|---|---|---|
| above | up to | in a municipality or town with up to 5,000 residents |
in a town with a population of | |
| above 5,000 up to 50 000 |
above 50 000 | |||
| rate amounts in PLN | ||||
| 1000 | 47 | 100 | 144 | |
| 1000 | 3000 | 144 | 151 | 151 |
| 3000 | 5000 | 151 | 161 | 167 |
| 5000 | 8000 | 154 | 167 | 171 |
| 8000 | 10 000 | 161 | 175 | 180 |
| 10 000 | 167 | 180 | 184 | |
How much do clergy pay in ZUS contributions?
Priests who engage exclusively in pastoral activity and do not work anywhere else pay only 20% of the ZUS contribution, while the remaining 80% is paid by the Church Fund (that is, from the state budget, to which we all contribute). The basis for calculating the ZUS contribution for clergy receiving support from the Church Fund is the minimum wage— in 2022, this is PLN 3,010. Thus, a priest pays PLN 520 out of his own pocket, while PLN 702 is paid by the Fund.
This means that the average curate in Bolesławiec pays at least PLN 687 in taxes and insurance contributions. Regardless of how much he earns in total from baptisms, weddings, funerals, house-to-house pastoral visits and so on, it can amount to even thousands of zlotys.
How much does an ordinary person pay?
For a person earning approximately PLN 4,000 net, ZUS and tax costs amount to PLN 2,494 (contributions paid by the employee and employer). For a person earning the national minimum wage, i.e. PLN 2,363 net, ZUS and tax costs amount to PLN 1,267 (contributions paid by the employee and employer).
The tax and insurance costs of ordinary residents earning the least are therefore almost twice as high as those of a curate.