First, you need to settle your salary in a new way, according to the rules of the Polish Order. Subtract costs from income, then deduct Social Security contributions, then apply middle class tax credit. But on the condition that the employee meets the income limit. “What? From PLN 5,701 to PLN 11,141 per month. The Ministry warns that the employer must also check the annual limit. If the employee’s income exceeds PLN 133,692, the tax relief cannot be applied, writes Rzeczpospolita.
The second step is to calculate the withholding tax. “It is 17 percent of the amount that will come out after deductions. Minus 1/12 of the amount reducing the tax, ie PLN 425” – adds the daily. Importantly, this reduction is due if the employee has submitted PIT-2. Tax advance payments are not reduced by the health insurance contribution.
“Then we take recipes from last year and rwe calculate the salary according to the old rules. So without a middle-class allowance, with a different amount that reduces the tax (PLN 43.76) and with a deduction of health insurance contributions. After calculating, we compare the new and old PIT advances. If the new one is higher, we deduct the old one from the salary. And we collect the surplus from the salary only in the month in which the so-called negative difference, “explains the newspaper.
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Polish Order. How to calculate salaries? Accountants protest
– Such methods can only work in companies that employ several people. I cannot imagine conversions in plants with hundreds or thousands of employees and contractors. This would require another modification of the HR and payroll systems – comments Piotr Popek, senior manager in the PIT team at KPMG, quoted by “Wyborcza”.
Also industry organizations, associating accountants, issued a joint appeal, in which they emphasized that the regulation was impossible to implement, and moreover, it was issued in violation of the statutory delegation. The Ministry of Finance, however, sticks to its point and wants salaries to be counted again in two ways.