As of January 1, 2019, the change was Art. 16 sec. 1 point 37 lit. c of the Corporate Income Tax Act. As a result of the changes, the limit has been increased, to which the taxpayer will be able to include tax-deductible premiums for organizations associating entrepreneurs and employers, the affiliation of which is not obligatory.

According to the abovementioned a provision shall not be considered as tax deductible costs for the benefit of organizations to which the taxpayer is not compulsory, with the exception of contributions to business organizations and employers, acting on the basis of separate laws - up to a total of 0.25 cumulatively in the tax year % (previously it was 0.15%) of the amount of remuneration paid in the previous tax year, which form the basis for the assessment of social security contributions.
An analogous regulation is also included in the Act on personal income tax - see art. 23 par. 1 point 30 lit. b, with the proviso that this provision also provides that if the entrepreneur did not pay these wages, the amount of premiums included in the tax deductible costs in the tax year can not exceed PLN 250.