In principle, PIT-2 is submitted once, immediately after the start of work for a particular employer, that is, before the first salary is paid. However, there are no obstacles (the regulations do not prevent this) from the employer accepting and applying this declaration at any time of the year (this will not have negative consequences for the employer or employee). So this advertisement is the basis for the workplace to apply the free amount in advance payments.
Once submitted, the PIT-2 remains valid in subsequent tax years (until canceled/withdrawn by the employee). Every employer is required to collect personal income tax advances from an employee’s wages.
hole -2. Lower Down Payment – Higher Salary
Effective January 1, 2022, the higher the tax-exempt amount and the higher the reduced amount of tax applicable to all employees. Regardless of the “available” salary amount. They are also entitled to employees who exceed the tax limit, that is, those whose annual taxable income is more than 120,000 PLN. zloty.
The amount for which the tax is reduced 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 referee and PIT-2
The Polish deal is to increase the free amount to 30,000 PLN (equivalent to PLN 5100 of the annual tax reduction amount). Along with the increase in the tax credit amount, the decreasing amount of the tax advance has also increased. Last year it was PLN 43.76 per month. As of January 1, 2022, the number has increased by almost 10 times – PLN 425 (1/12 from 5100 PLN).
When PIT-2 is not offered
In some cases, an employee cannot submit a PIT-2 test. This is the case, for example, in the case of a retired employee, entrepreneur or full-time employee.
The taxpayer is entitled to one free amount, and in the case of pensioners it is included in the payments made by the Pension Authority. In the case of the entrepreneur, this amount is used when making advances to tax on business income. On the other hand, a multi-functional employee may authorize only one employer to take the exempted amount into consideration. Otherwise (the tax-exempt amount is applied several times during the year), the taxpayer will have to pay an additional amount of tax in the annual settlement.
Therefore, the employee has the option not to file a PIT-2 and can withdraw the submitted declaration at any time.
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![Inspectors knock on the houses and apartments of the Poles. There are severe penalties [16.08.2023]](https://warszawawpigulce.pl/wp-content/uploads/2023/07/Kontrola-wazne-uwaga.jpg "Inspectors knock on the houses and apartments of the Poles. There are severe penalties [16.08.2023]")
