Who pays PIT on foster family pay — the county or the PCPR?

While it is the county head (starosta) who signs contracts with professional foster families, the actual payments are made by the County Family Assistance Centre (PCPR). This raises a legal question about which entity is the PIT tax remitter for those payments. Under Polish tax law, the remitter is the entity actually disbursing the funds — meaning the PCPR, not the starosta.