PIT-2 – what is it? Who is folding, for what? New declaration form for 2022

PIT-2 is a form on which the taxpayer (employee) submits an application to take into account the tax-free amount during the tax year, thanks to which the monthly wage is higher. According to the information provided by the Ministry of Finance, a new version of the declaration has been in force since 10 January.

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The Polish Order in Taxes is an increase in the tax exempt amount to PLN 30,000. PLN (its equivalent is PLN 5,100 of the annual tax-reducing amount). Along with the increase in the tax exempt amount, the amount decreasing the tax advance also increased. Last year it was PLN 43.76 per month. From January 1, 2022, it is almost 10 times more – i.e. PLN 425 (1/12 of PLN 5,100).

Some teachers, retirees, as well as other groups of employees who received their salaries just after the New Year, pointed out that their January salaries were lower than the December salaries, despite the increase in the free allowance. It turns out that in some cases the person was to blame for failing to submit PIT-2.

He was supposed to benefit from the Polish Lada, he got a salary lower by almost PLN 300. Experts point to PIT-2

However, PIT-2 may not be submitted in every case. The declaration is not submitted by an employee who is a pensioner, entrepreneur or a multi-job employee. The exempt amount can only be applied to one source of income.

“The taxpayer is entitled to one free amount, which in the case of a pensioner is included in advances by the pension authority (ZUS – ed.). In the case of an entrepreneur, this amount is used when paying advances for tax on business income. Otherwise (multiple use of the tax free amount during the year), the taxpayer would have to pay extra to the tax in the annual settlement “- emphasized the Ministry of Finance earlier.

Let us add that even if PIT-2 had not been submitted, the employee would not lose the right to use the exempt amount. It would be included in the annual tax return and the taxpayer would withhold a tax refund.

Exactly the Ministry of Finance published a new version of the PIT-2 formwhich applies to declarations submitted from January 10, 2022. The previous version also referred to the old tax-free amount.


PIT-2 and the new regulation on advance payments for PIT

At the same time, a new regulation of the Ministry of Finance on the collection of advance payments for PIT entered into force a few days ago. – The regulation requires the accountants to calculate each advance payment twice: according to the rules of this year and according to the applicable rules of the previous year. Then you have to choose a lower result – explained Marek Kolibski, tax advisor and partner at Kolibski, Nikończyk, Dec & Partnerzy, in response to TVN24 Biznes’s questions. As he explained, the point is that no one during the year gets a lower salary than last year. – In this way, for a year no one will say that he has lost on the Polish Lada. And this is the goal – he added.

What does the new regulation change regarding PIT-2? On Monday, on the air of Polish Radio, the Minister of Finance, Tadeusz Kościński, said that now “no matter whether the taxpayer has submitted PIT-2 or not, it will be settled in installments throughout the year.”

– The burden now rests with the employers. The employee does not have to do anything. The ordinance signed by me forces the employer to immediately correct changes in remuneration – explained the head of the Ministry of Finance in a radio broadcast.

The new regulations are to ensure that people who have lost the Polish Lada will get a refund. “If an employee received a lower salary for January, he will get a compensation” – assured the Ministry of Finance.

What is PIT-2?

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

As the Ministry of Finance explained at the beginning of January, the PIT-2 is generally submitted once, right after starting work for a given employer, i.e. before the first salary payment.

Although, in the opinion of the Ministry of Finance, there are no obstacles for the employer to accept and apply this declaration at any time of the year (it will not have negative consequences for the employer or the employee), tax experts are of a different opinion. Read more about PIT-2.

– It is not like we forgot and received a salary in January, we can fix this error in February or March, if we ever fix this error and submit a PIT-2 at any time – earlier Małgorzata Samborska from Grant Thornton explained in an interview with TVN24 Biznes. – I do not see a solution compliant with the provisions of the law, other than a quick amendment to the act – she assessed.

Once submitted, PIT-2 remains valid in subsequent tax years (until it is canceled / withdrawn by the employee).

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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