A change in the law on income tax from individuals (Dz.U.2016.2032) has entered into force with effect as of 1 January 2017. The result of this change are amended rules on taking into account tax-free amount for the calculation of income tax payments. And so, in the case of workers whose incomes:
Hence, there is a risk that employees who exceed the upper limit of the first compartment of the tax scale (85 528 zł), and submitted previously statement PIT-2, will have to return to the Tax Office the previously deducted tax-free amounts (in whole or in part), on the basis of the annual tax declaration for the whole tax year. In order to avoid this risk, the employee may submit a statement, which will inform about the expected tax threshold. Such a declaration will be effective from the next month following the date of the document and will apply for the entire tax year. Consequently, starting from next month, the employer will not reduce the advance tax payments by 1/12 of the tax-free amount. This will allow the employee to avoid subsequent refund to the tax Office wrongly deducted tax-free amounts that reduced the income tax.
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