THE MOST IMPORTANT TAX CHANGES AS OF 01.07.2022R.

FROM THE POINT OF VIEW OF EMPLOYEE – EMPLOYER MONTHLY SETTLEMENTS:

 

	Change		Consequences for an employee
•	Change in tax rate for the first threshold in the tax scale	•	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
•	Change in the tax reducing amount	•	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)
•	Extension of the catalogue of objective and subjective exemptions	•	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: taxpayers till 26. years of age parents exercising parental authority towards at least 4 children (‘relief for families’) taxpayers who come back from abroad and settle in Poland (‘relief for coming back’) shall be exceeded by incomes from maternity allowance
•	Relief for the so-called middle class shall be abolished	•	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%)

 

 

Dear Members of the JU Academic Community,

with reference to the adjustment of the JU information processing system to provisions of the Regulation of the Minister of Finances of 7 January 2022 (Polish Journal of Laws of 2022 item 28), we kindly inform you that advances for income tax from remunerations and benefits paid by the Jagiellonian University will be calculated under rules stipulated by the aforementioned act.

We inform you that the Regulation provides for appliance of rules for calculating advances for income tax specified therein regarding each month in which employee’s total incomes will not exceed PLN 12.800. In these months in which employee’s incomes exceed PLN 12.800, provisions of the Regulation shall not be applied.

This particularly means that in these months in which employee’s income does not exceed PLN 12.800, monthly advances for income tax from remunerations paid by the University will be deducted in the amount lower than it would result from rules of the so-called Polish Deal (as advance for income tax calculated under new rules would be higher than the advance calculated in accordance with regulations applicable in the last year).

Appliance of provisions of the Regulation may result in the obligation of payment of additional tax by an employee in the annual return concerning 2022, as these provisions do not provide for changes as regards rules for calculating the amount of total tax burden for 2022.

We also inform you that there is a possibility of resigning from application of provisions of the aforementioned Regulation and thus obliging the payer to calculate advances only under new rules. In some cases (mainly refers to persons who filed a motion for non-appliance of the ‘relief for middle class’), it should decrease the risk of occurrence of significant differences between the sum of advances deducted during the year by the University and the outcome of an annual settlement concerning the whole 2022 year.

A motion for non-appliance of the Regulation may be however filed solely by employees who did not submit in the University the PIT-2 statement (i.e. those employees towards whom the Jagiellonian University does not apply the 1/12 of the amount decreasing the tax, i.e. PLN 425 a month). The resignation must be in writing and the model motion can be found on https://cso.uj.edu.pl/polskilad.

Yours faithfully,

Centre for Personnel Affairs

 

 

 

Download files:

- MOTION for non-extending the time limits for collection and transfer of tax advances