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Taxes 2022 – the Polish deal. PIT-2, comfort for the middle class – Anna Misiak explains

Taxes 2022 - the Polish deal.  PIT-2, comfort for the middle class - Anna Misiak explains

Due to the entry into force of tax changes from the Polish system, the PIT-2 statement became popular. – So far, the PIT-2 problem has practically not existed – Anna Misiak, head of the Advisory Group on Personal Taxes and Employers, MDDP, said on TVN24. As a rule, the form is usually submitted by the employee at the time of employment. Misiak explained who can file a PIT-2 declaration now, and what the tax break is for the middle class.

The Ministry of Finance has published a 64-page guide containing information on major tax changes from the Polish system, as of January 14, 2022.

On January 1, the tax regulations of the Polish system came into force

– It is very challenging to find all over Polish Lada. I do not remember yet, having been dealing with taxes for more than 20 years, that such a comprehensive reform would be introduced which completely changed the system of personal income tax calculation. This is also a big surprise for the many people who deal with payroll and HR, who today have the obligation to calculate salaries correctly – commented Anna Misiak, Head of the Personal Tax and Employers Advisory Group, MDDP.

She added that “what has been prepared is not well prepared and requires enormous effort to arrange and sort it out.” After the tax changes of the Polish system entered into force, incl. The tax-exempt amount increased to 30 thousand PLN, and the tax threshold to 120 thousand PLN. At the same time, the tax deduction for health contributions has disappeared.

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PIT-2 Form – What is it for?

One element of the Polish rule is the increase in the tax-exempt amount. This applies only to taxpayers who adjust the income shown in PIT-36 or PIT-37 that is taxable according to the tax scale, that is, for example, full-time employed persons or on the basis of an authorization contract. As of 2022, the tax-exempt amount is 30,000 PLN, a Tax reduced amount – PLN 425 per month. Last year it was PLN 43.76 per month. This change is related to the PIT-2 form, in which the employee submits a request to include the free amount during the tax year. As a result, the monthly wage is higher.

The PIT-2 problem did not exist yet. Often, employees who obtained employment in a particular organization received a package of various declarations, including PIT-2, which may apply when we want to authorize the workplace to apply the amount of tax reduction. This reduced amount of taxes was so far small and was applied mainly to income of 120,000 PLN, it was PLN 43. However, since this year, the amount exempt from tax has increased and the amount that reduces the tax has increased significantly and reaches PLN 425 – Misiak noted.

In recent days, some employees are receiving information from the human resources department whether the employee has submitted a PIT-2 announcement. If so, it is possible to withdraw the advertisement. What should we do in such a situation? – If a person has not yet submitted a PIT-2, he must analyze his situation, that is, whether he has the right to indicate this motive as the only To deduct this amount 425 zlotys – explained Anna Misiak.

Misiak on the PIT-2 statementTVN24

It is about people who work in several jobs. – If a person works in several jobs, he will not be able to indicate each payer as due, because the regulation clearly states that you must indicate a specific payer to apply this amount – I explained. The exempt amount can only be applied to one source of income.

– If someone works in only one entity, I advise you to quickly check with the HR and payroll department whether a PIT-2 declaration has been submitted, and if not, then simply submit it – added Anna Misiak.

On the other hand, if someone receives a pension, ZUS generally applies this reduced amount of taxes. Misyak noted that the department’s website published a statement that ZUS may be informed that ZUS may not be allowed to reduce this amount. – She noted that this is intended for use by people who receive retirement benefits and have an employment relationship.

In addition, Misiak explained, the declaration also cannot be made “by persons who have an individual business that is taxed according to general principles, that is, according to the scale, because they also use this tax-exempt amount when calculating advances on revenue from business activities.” .

Relief for the middle class

The tax code introduced the Polish system to the so-called exemption for the middle class. It concerns, inter alia, full-time employees who generate annual revenue from employment contracts in the range from PLN 68,412 to PLN 133,692. Thanks to this – as previously emphasized by the Ministry of Finance – the reform should be neutral to this group of taxpayers. In principle, the tax exemption is to reduce the negative effects of changes in the health insurance contribution of employees of this income category.

– The amount of this exemption reduces the tax base on which the tax submitted during the year is calculated. This middle-class comfort will be recalculated at the end of the year. They are provided only for a certain set of earnings – Anna Misyak noted.

– If a person’s annual earnings are less than this amount (PLN 68,412 – ed.), the tax exemption for the middle class will not apply. She added that if it is higher than this amount (PLN 133,692 – ed.), the tax exemption for the middle class will not apply. Such a situation will also happen even if we are below or exceed the minimum by PLN 1. “The relief is applied to a certain scale,” she explained. This means that “there will be no mechanism in place that would allow for a slight relief of the non-deductible health insurance contribution”.

Messiak on the relief of the middle classTVN24

So far, the health insurance premium has been 9 percent. Salary (after deducting the amount of contributions to retirement, disability and sickness insurance) but 7.75%. Part of the contribution was tax deductible. The law abolished this discount.

“The middle class benefit was meant to ensure that people in this range, if not for that relief, would start losing because no health insurance contribution was deductible,” Misiak explained. “Just changing the tax threshold from 85,528 to 120,000 makes the pain of not deducting health insurance fees a little less, because we’re simply paying 17 percent longer deposits,” she added.

Main image source: the television

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