{"id":4022,"date":"2026-08-27T16:55:01","date_gmt":"2026-08-27T14:55:01","guid":{"rendered":"https:\/\/szabo.pl\/?p=4022"},"modified":"2026-08-27T16:55:03","modified_gmt":"2026-08-27T14:55:03","slug":"accounting-for-programmers","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2026\/08\/27\/accounting-for-programmers\/","title":{"rendered":"Accounting for programmers"},"content":{"rendered":"\n<article class=\"szb-offer\">\n  <div class=\"szb-hero szb-hero-slim\">\n    <div class=\"szb-eyebrow\">Industry offers \u00b7 IT industry<\/div>\n  <\/div>\n  <div class=\"szb-body\">\n    <p class=\"szb-intro\">We settle programmers working B2B for software houses and end clients. We know the IT industry and how it\u2019s taxed.<\/p>\n    <div class=\"szb-sec\">\n      <div class=\"szb-sec-h\">Industry specifics<\/div>\n      <ul class=\"szb-spec\">\n        <li><b>Form:<\/b> a sole proprietorship, B2B contract; rarely any employees.<\/li>\n        <li><b>The flat rate depends on the service:<\/b> 12% for software-related services, 8.5% for other IT services \u2014 we\u2019ll classify your PKWiU correctly.<\/li>\n        <li><b>IP Box:<\/b> under the scale \/ linear tax, 5% on qualified IP income (not combinable with the flat rate) \u2014 we\u2019ll check which pays off.<\/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% \/ 12%<\/b> 12% software, 8.5% other IT (to confirm)<\/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>Computer hardware and peripherals<\/li>          <li>Software licences and tools<\/li>          <li>Internet and phone<\/li>          <li>Training, certifications, conferences<\/li>          <li>Office \/ coworking \/ home office<\/li>          <li>Accounting services and subscriptions<\/li><\/ul>\n      <div class=\"szb-note\">Under the flat rate you don\u2019t deduct costs \u2014 with low costs 8.5\u201312% usually wins; with high costs or lots of IP income we\u2019ll compute the linear + IP Box option.<\/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>\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 IT industry We settle programmers working B2B for software houses and end<\/p>\n<div class=\"continue-reading-blog\"><a href=\"https:\/\/szabo.pl\/index.php\/en\/2026\/08\/27\/accounting-for-programmers\/\" class=\"more-link\">Continue Reading<i class=\"fa fa-long-arrow-right\"><\/i><span class=\"screen-reader-text\">Accounting for programmers<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","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-4022","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\/4022","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=4022"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4022\/revisions"}],"predecessor-version":[{"id":4027,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4022\/revisions\/4027"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=4022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=4022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=4022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}