2022 will bring very significant changes for employees. Amendments to the provisions related to the Polish Government and amendments to the Acts on the Social Insurance System will come into force. There are several reasons for the changes: the need to implement EU regulations into the law of the Member States and changes in national legislation. See what will change, will you benefit from it and what you will lose.
The first changes will apply from January 1, 2022. The increase in the tax-free amount, changes in the tax scale, new allowances or zero tax, as well as new L4 control possibilities are only part of what will affect our work in 2022. From when do the new regulations come into force and on what terms? Check in our gallery!
Important changes for employees from 2022:
The Tax Act was signed by Andrzej Duda on November 15, 2021. As announced by the President’s Office, the changes are aimed at “creating a friendly and fair tax system”.
The most important changes introduced by the Polish Order:
- increase tax-free amount income from natural persons up to PLN 30,000;
- increasing the amount to PLN 120,000 above which the excess will apply personal income tax rate of 32%;
- directory extension personal income tax exemptions for certain revenues, including the revenues of the taxpayer who transferred his place of residence to the territory of the Republic of Poland, the revenues of the taxpayer who exercised parental authority in the tax year in relation to at least four children, performed the function of a legal guardian, if the child lived with him or her the function of a foster family and income received by the taxpayer after reaching the age of 60 for a woman and 65 for a man who, despite acquiring old-age and disability pension rights, does not benefit from them;
- introduction of the so-called allowances for the middle class;
- replacement the rights of a single parent taxpayer (children) for joint taxation with a child, the possibility of tax deduction by such a person in the amount of PLN 1,500;
- leaving taxation of income from rental, sublet, lease, sublet and other similar agreements, if these agreements are not concluded as part of non-agricultural business activity only in the form of a lump sum on recorded revenues;
- the abolition of the right of a taxpayer of personal income tax and a taxpayer of corporate income tax to include depreciation write-offs on fixed assets and intangible assets that are respectively residential buildings, residential premises constituting a separate real estate, cooperative ownership right to a dwelling and the right to count as tax deductible costs for a single-family house in a housing cooperative;
- changing the rules for determining the amount of health insurance contributions;
- the abolition of the taxpayer’s right to deduct the amount of the health insurance premium paid (collected by the payer) in the tax year from the amount of personal income tax due for that year or the flat-rate income tax on certain revenues earned by natural persons;
- introducing a minimum income tax (from legal persons) in the amount of 10% of the tax base;
- establishing the rules of taxation of the holding company;
- introducing the institution of temporary seizure of real estate;
- introducing the institution of an investment agreement;
- introducing the principle that the application of taxation in the form of a tax card will apply only to those taxpayers who continue to apply this form of taxation after 31 December 2021 and have not resigned from taxation in this form after that date and have not lost their right to taxation in this form after that day;
- establishing the rules of taxation in the VAT group;
- obliging the consumer to make payments via a payment account, if the one-off value of the transaction with the entrepreneur, regardless of the number of payments resulting therefrom, exceeds PLN 20,000;
- introduction of the checking purchase institution;
- establishing tax amnesty for taxpayers personal income tax, taxpayers of corporate income tax and taxpayers of flat-rate income tax on certain revenues earned by natural persons by introducing a transitional lump-sum on income in the amount of 8% of the tax base.