The Ministry of Finance improves the Polish system, the net salary will not decrease. But there is a problem: the additional tax in 2023.

Accountants say what will be saved today thanks to the new Treasury (MF) regulation, will in some cases have to be returned in the annual PIT settlement.

It comes to a new method for calculating tax advances – after it turned out that some taxpayers, instead of benefiting from the Polish Lada, began to receive lower net salaries, the Ministry On January 7, issued a decree to rectify this situation.

Now, accountants will count the advances twice: according to the old regulations (that is, as if the law of the previous year was in force) and the new ones (introduced by the Polish system). They will transfer the “old” advances to the tax office so that their amount will be higher than the “new” ones.

The regulation went into effect on January 8 and is already an established law. We wrote more about it in this article.

According to the Ministry of Finance, thanks to the regulation, employees and contractors receive salaries of up to 12.8 thousand PLN. Total PLN will not be lost in the Polish Lada, because his net salary will not decrease.

However, accountants note that although net salaries will be the same, some will have to pay more when the personal income tax is settled in 2023.

What is late is not lost

As accountants point out, the way you organize is not the answer to problems. Rather, it is a shift in time when the problem has to be dealt with.

Applying the principles of collecting advances from 2021 to wages from 2022 will in some cases make net salaries higher than if the principles of the Polish deal were followed. But The system changes only the collection date and the rules for calculating the submitted tax. It does not change the amount of tax we have to pay in total for 2022.

When may an additional cost be required? For example, when an employee goes on maternity leave. If she knew she was going to receive the maternity allowance in an instant, she gave up the monthly allowance for the middle class allowance (because after switching to maternity benefit, she would lose her right anyway and would have to return the money to the tax office), the employer should now charge her a “new” advance Higher for taxes.

But thanks to the regulation, she has to charge her for the “old” minimum advance. Therefore, there may be an underpayment, which must be returned in the annual bill.

The same might be true in any other case, where the taxpayer assumed he would not be due for the middle-class benefit and resigned his deduction each month, and the employer still charged him “old” – that is, less – withholding tax.

Let us remind you that the middle class exemption is granted to those whose total monthly earnings range between PLN 5701 and PLN 11,141.

In such cases, less payment will arise on the part of the employee. It will have to be returned on an annual basis. It’s about the well-known moment of PIT submission at the end of April.

As a result, over the course of 2022-2023, we will continue to pay the same tax that we would have been paying without the regulations. But it won’t be evenly distributed across all the months of 2022. Instead, some of us will be making a big one-off payment next year.

Employers from the Union of Polish Entrepreneurs point out another danger: what if the “old” advance exceeds the “new” one and its payer (that is, the employer) has to move to the Polish bargain? They stressed that the Finance Minister’s regulation does not reduce income tax advance payments on income to the level that would result from taking into account the increase in the tax-exempt amount. Instead, it just extends the settlement date.

“As a result, there are doubts as to whether after the expiry of the extension period, which can be terminated, for example when the advance payment from 2022 is less than the advance calculated under the provisions of 2021 (referred to in as the “negative difference”), there will be no The employer is forced to deduct the entire difference between the “old” and “new” advances from the employee’s next salary. This may reduce the amount paid in one month in amounts up to several thousand zlotys ” – FPP resides.

ZUS: In February, old-age and disability pensioners were compensated with lower net provisions in January