This was the least noise, but the taxpayers who obtain income from junk contracts – especially contracts of mandate – are the most affected by the changes in the Polish Tax Order. Not only that, like all such taxpayers, they lost the right to deduct 7.75 percent from tax. Health insurance contributions, and even the benefit of taking advantage of the advantageously increased tax allowance, has been postponed – until the annual tax settlement for 2022.
Similarly, people earning money on the basis of a specific task contract – although they are at least exempt from paying health insurance contributions from such contracts.
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Payers who collect PIT advance on mandate contracts and specific specific contracts do not apply any reduction related to the free amount (in the case of persons employed under an employment contract, it is 1/12 out of PLN 5,100, i.e. 17% of the tax on the free amount) amounting to PLN 30 thousand), but they simply charge 17 percent. from income to taxation.
Of course, as a rule, it makes sense, because civil contracts should be, for the most part, additional sources of taxpayer’s income – the legislator assumed that, apart from them, the taxpayer has another source of income from which the payer collects an advance payment (employment contract, retirement pension, etc.) or the taxpayer pays the advance tax himself (rent, business activity) and uses the appropriate part of the amount reducing the tax on an ongoing basis.
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Meanwhile, persons aggrieved by the Polish Tax Order only because they do not have an employment contract but only a mandate or specific work contract, and therefore cannot take advantage of the middle-class tax relief, must pay a health insurance premium on their entire income without the possibility of any deduction for taking advantage of the benefit of the increased free quota, they have to wait a whole year (when full-time employees are accounted for 1/12 of this amount every month).
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The data of the Central Statistical Office show that as many as 0.9 million people work exclusively on a mandate contract or for a specific task, without income from the contract in the sense regulated by the labor code.
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