Sim change! The payer collects an income tax advance payment without reducing the free amount by 425 PLN every month? Now you can fix it yourself [27.02.2022]

If the taxpayer did not, the employer set the tax withholding tax and not deduct 1/12 of the free amount, so the net payment was lower. This provision is intended to avoid a situation in which a person receives income in several places from contracts in which he is not obligated to pay withholding tax himself, because the provisions impose this obligation on the employer-payer. This may lower the advance payments on tax earnings, and only as part of the annual tax return will the taxpayer refund twice or even wrongly deduct multiple times when the tax advance is set.

If, due to lack of knowledge or any other reason, someone does not authorize (by filing a PIT-2) the payer to reduce the tax advance by 1/12 of the free amount, for a longer period of time the net pay is lower than it could be, and only after settlement Annual cashback for overpaid advances. Only once a year, before receiving the first payment, it was possible to fix it by sending a PIT-2.