THE MOST IMPORTANT TAX CHANGES AS OF 01.07.2022R.
FROM THE POINT OF VIEW OF EMPLOYEE – EMPLOYER MONTHLY SETTLEMENTS:
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Change |
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Consequences for an employee |
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Change in tax rate for the first threshold in the tax scale |
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to the amount of PLN 120.000 of yearly income the 12% tax rate, instead of the hitherto applied 17% rate, will be used to count a tax advance |
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Change in the tax reducing amount |
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the annual tax-free income threshold shall remain at the level of PLN 30.000, however in relation to the change in the tax rate the amounts deducted from monthly advances for the income tax shall be reduced from PLN 425 to PLN 300 (on the basis of the PIT-2 form filed with the employer – the form may be filed at any time of a tax year, it shall not be filed again if there were no changes in the factual conditions) |
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Extension of the catalogue of objective and subjective exemptions |
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the catalogue of incomes exempted from the income tax to the amount not exceeding in a tax year the amount of PLN 85.528 received by:
shall be exceeded by incomes from maternity allowance |
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Relief for the so-called middle class shall be abolished |
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the complicated mechanism for calculating the relief at the stage of calculating tax advances shall be abolished. In return for this mechanism the lawmaker introduces the reduced tax rate for the first tax threshold (12% instead of 17%)
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