{"id":3951,"date":"2026-08-27T15:04:10","date_gmt":"2026-08-27T13:04:10","guid":{"rendered":"https:\/\/szabo.pl\/?p=3951"},"modified":"2026-08-27T15:04:14","modified_gmt":"2026-08-27T13:04:14","slug":"accounting-for-pilots-and-flight-crew","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2026\/08\/27\/accounting-for-pilots-and-flight-crew\/","title":{"rendered":"Accounting for pilots and flight crew"},"content":{"rendered":"\n<article class=\"szb-offer\">\n  <div class=\"szb-hero szb-hero-slim\">\n    <div class=\"szb-eyebrow\">Industry offers \u00b7 Aviation<\/div>\n  <\/div>\n  <div class=\"szb-body\">\n    <p class=\"szb-intro\">We keep the books for pilots, instructors and flight crew \u2014 whether you run a sole proprietorship or need to settle income earned from a foreign airline. We know this industry and speak its language.<\/p>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Industry specifics<\/div>\n      <ul class=\"szb-spec\">\n        <li><b>Business form:<\/b> most often a sole proprietorship or your own company; many pilots provide B2B services to the airline or an agency, and some are employed by foreign carriers.<\/li>\n        <li><b>Flying for a foreign airline?<\/b> We\u2019ll settle your Polish PIT on foreign income, apply the right double-taxation treaty and the abolition relief within its current limit.<\/li>\n        <li><b>You usually work on your own<\/b>, with no employees \u2014 so we don\u2019t burden you with payroll. And if you do hire someone, we handle that too.<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Forms of taxation<\/div>\n      <p>As a sole proprietor you can choose among three forms \u2014 and we\u2019ll help you pick the most advantageous for your situation:<\/p>\n      <div class=\"szb-taxforms\">\n        <div class=\"szb-tf\"><b>Scale<\/b> 12% \/ 32%<\/div>\n        <div class=\"szb-tf\"><b>Linear<\/b> 19%<\/div>\n        <div class=\"szb-tf\"><b>Flat rate 8.5%<\/b> piloting services (PKWiU 51.10.1)<\/div>\n      <\/div>\n    <\/div>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Typical costs in the trade<\/div>\n      <p>We know the items that come up in this job \u2014 and which ones, and on what terms, can be booked as costs (under the scale and linear tax):<\/p>\n      <ul class=\"szb-costs\">          <li>Training (type rating, recurrent) and EASA licence renewals<\/li>          <li>Class 1 aviation medical exams<\/li>          <li>ICAO English proficiency exams<\/li>          <li>Aviation headset, tablet \/ EFB, equipment<\/li>          <li>Uniform and accessories<\/li>          <li>Per-diems, commuting and lodging near base (crash-pad)<\/li>          <li>Professional and loss-of-licence insurance<\/li><\/ul>\n      <div class=\"szb-note\">Under the flat rate you don\u2019t deduct costs, but the rate is low. Under the scale and linear tax, costs reduce your tax \u2014 we\u2019ll match the form to your real spending.<\/div>\n    <\/div>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Recommended packages<\/div>\n      <div class=\"szb-pkgs\">\n        <div class=\"szb-pkgcard\">\n          <h4>SOLO packages<\/h4><p class=\"szb-who\">For a sole proprietorship<\/p>\n          <div class=\"szb-tiers\"><span class=\"szb-tier\">Point 250 z\u0142<\/span><span class=\"szb-tier\">Grid 350 z\u0142<\/span><span class=\"szb-tier\">Matrix 550 z\u0142<\/span><span class=\"szb-tier\">Cluster \u2014 quote<\/span><\/div>\n          <a class=\"szb-pkbtn\" href=\"https:\/\/szabo.pl\/index.php\/pl\/pakiety-abonamentowe\/\">See SOLO packages \u2192<\/a>\n        <\/div>\n        <div class=\"szb-pkgcard\">\n          <h4>CORPO packages<\/h4><p class=\"szb-who\">If you operate through a company<\/p>\n          <div class=\"szb-tiers\"><span class=\"szb-tier\">Point 490 z\u0142<\/span><span class=\"szb-tier\">Grid 1290 z\u0142<\/span><span class=\"szb-tier\">Matrix 2490 z\u0142<\/span><span class=\"szb-tier\">Cluster \u2014 quote<\/span><\/div>\n          <a class=\"szb-pkbtn\" href=\"https:\/\/szabo.pl\/index.php\/pl\/pakiety-abonamentowe\/\">See CORPO packages \u2192<\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <div class=\"szb-callback\">\n    <h3>Questions? We\u2019ll call you back.<\/h3>\n    <p class=\"szb-sub\">Leave your name, phone and e-mail \u2014 we\u2019ll call back during office hours.<\/p>\n    <form class=\"szb-form\" method=\"post\" action=\"\">\n      <div class=\"szb-row\"><label>Full name<\/label><input type=\"text\" name=\"cb_name\" required><\/div>\n      <div class=\"szb-row\"><label>Phone<\/label><input type=\"tel\" name=\"cb_phone\" required><\/div>\n      <div class=\"szb-row szb-full\"><label>E-mail<\/label><input type=\"email\" name=\"cb_email\" required><\/div>\n      <div class=\"szb-row szb-full\"><label>Message (optional)<\/label><textarea name=\"cb_message\"><\/textarea><\/div>\n      <input type=\"text\" name=\"cb_website\" class=\"szb-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\n      <input type=\"hidden\" name=\"cb_source\" value=\"Industry offers\">\n      <label class=\"szb-consent\"><input type=\"checkbox\" name=\"cb_consent\" required> I agree to be contacted about this offer and to my data being processed for that purpose.<\/label>\n      <div class=\"szb-submit\"><button type=\"submit\" name=\"cb_submit\" value=\"1\">Send request<\/button>\n        <span class=\"szb-direct\">or reach us directly: <b>biuro@szabo.pl<\/b> \u00b7 <b>+48 333 003 345<\/b><\/span><\/div>\n    <\/form>\n  <\/div>\n    <div class=\"szb-legal\">Important documents:\n      <a href=\"https:\/\/szabo.pl\/index.php\/en\/general-terms-and-conditions\/\">General Terms &#038; Conditions<\/a>\n      <a href=\"https:\/\/szabo.pl\/index.php\/regulamin-zakupow-online\/\">Online purchase terms<\/a>\n      <a href=\"https:\/\/szabo.pl\/index.php\/en\/privacy-policy-policy-of-personal-data-protection\/\">Privacy policy<\/a>\n    <\/div>\n  <\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Industry offers \u00b7 Aviation We keep the books for pilots, instructors and flight crew \u2014<\/p>\n<div class=\"continue-reading-blog\"><a href=\"https:\/\/szabo.pl\/index.php\/en\/2026\/08\/27\/accounting-for-pilots-and-flight-crew\/\" class=\"more-link\">Continue Reading<i class=\"fa fa-long-arrow-right\"><\/i><span class=\"screen-reader-text\">Accounting for pilots and flight crew<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[13],"tags":[],"class_list":["post-3951","post","type-post","status-publish","format-standard","hentry","category-uncategorized-en"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3951","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3951"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3951\/revisions"}],"predecessor-version":[{"id":3952,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3951\/revisions\/3952"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}