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.
Once submitted, PIT-2 remains valid in subsequent tax years (until it is canceled / withdrawn by the employee). Each employer is required to collect personal income tax advances from the employee’s remuneration.
PIT-2. Less advance payment – higher salary
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 salary “on hand”. They are also entitled to those employees who exceed the tax threshold, i.e. 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 Order did not change the rules for submitting this declaration.
Polish Governance and PIT-2
The Polish Deal is an increase in the free amount to 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).
When PIT-2 is not folded
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 when paying 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.
Therefore, the employee has the option of not submitting PIT-2 and may withdraw the submitted declaration at any time.
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