Confusion with PIT-2. The Ministry of Finance explains

The new year did not start well for some professional groups. They were the first to experience tax changes on their own skin, among others teachers. Even a few hundred zlotys lower salary can be avoided. The PIT-2 statement is of great importance here.

“Verify as soon as possible whether you have submitted a PIT-2 to your employer (if you have the right). Without this, your advance payment will not be reduced by PLN 425 every month (1/12 of the tax-reducing amount). In 2021 it was PLN 43, so it was not that important “- wrote Małgorzata Samborska, tax advisor at Grand Thornton on Twitter.

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Confusion with PIT-2

The Ministry of Finance reminds you that the Polish Deal assumes an increase in the free amount to PLN 30,000 PLN (its equivalent is PLN 5100 of the annual amount reducing the tax). “Along with the increase in the exempt amount, the amount reducing the tax advance payment also increased. Even last year it amounted to PLN 43.76 per month. From January 1, 2022, it is almost 10 times more – that is PLN 425 (1/12 of PLN 5,100)” – explains MF.

See also: The Polish Order will finish off domestic companies? “A very bad time to make such changes”

PIT-2 is an employee’s declaration for the purpose of calculating monthly advances on personal income tax.

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As a rule, PIT-2 is submitted once, right after starting work for a given employer, i.e. before the first payment of remuneration. However, there are no obstacles (the regulations do not preclude this) from the employer accepting and applying this declaration at any time of the year (it will not have negative consequences for the employer or the employee)

This declaration is therefore the basis for the workplace to apply the free amount in advance payments – explains the ministry. He adds that once submitted PIT-2 remains valid in subsequent tax years (until its cancellation / withdrawal by the employee).

The Ministry notes that every employer is required to collect personal income tax advances from the employee’s salary.

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From January 1, 2022, the higher the tax-free amount and the higher tax-reducing amount apply to all employees, regardless of the amount of their salary “on hand”. They are also entitled to those employees who exceed the tax threshold, so those whose annual taxable income is higher than PLN 120,000 zloty.

“The amount reducing the tax is taken into account by the employer on the basis of the employee’s declaration – PIT-2. The Polish Governance has not changed the rules for submitting this declaration” – the Ministry of Finance reserves.

PIT-2 – it is not always possible to file

The ministry admits that in some cases an employee cannot submit a PIT-2. This is the case, for example, in the case of an employee who is a retiree, entrepreneur or a full-time employee.

The taxpayer is entitled to one free amount, which in the case of a retiree is included in the advance payments by the pension body. In the case of an entrepreneur, this amount is used to pay advances for tax on business income. On the other hand, a multi-job employee may authorize only one employer to take into account the exempt amount. Otherwise (applying the tax-free amount several times during the year), the taxpayer would have to pay extra to the tax in the annual settlement.

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“Therefore, the employee has the option of not submitting PIT-2 and may withdraw the submitted declaration at any time” – the ministry emphasizes.

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Source:

PAP

About Eric Wilson

The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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