May 28, 2022

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Polish arrangement.  Corrections needed for corrections.  What will change?

Polish arrangement. Corrections needed for corrections. What will change?

“Because of the need to prepare for the changes proposed in the project, in particular on the part of the drivers, It is assumed that the minimum period Legislative Vaccio out of law for a period of three months. Optionally, the changes will take effect at the beginning of the fourth quarter of 2022, i.e. from October 1, 2022”, wrote its president Andrei Ladzinsky in the position of the National Chamber of Tax Advisors.

Chamber notified of the so-called package Soponia – this is restructuring law for Polish dealmore than a dozen important reservations while referringThis is due to the limited time given to tax experts (public consultations only took 10 days), May make further corrections In other stages of work on the law.

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Good direction, but there are still bugs?

“The general assumptions of the bill should be evaluated favorably – since the implementation of certain demands made by tax advisors and businessmen at the stage of public consultations and in the context of legislative work carried out in 2021 on changes to the tax code is referred to as the New Deal and the health insurance system in general”- We read in the introduction to the Chamber’s view.

Experts pay special attention to Reclaiming one parent’s shared accountability with this child and eliminating complex accountability middle class suits.

However, they point out that The problem with the large increase in the amount of health insurance premiums has not been resolved With the simultaneous complete abolition of the deduction, at least in part, from this income tax contribution. Let’s remember: we are now paying 9 percent, and we were paying only 1.25 percent before the Polish government, because 7.75 percent. We were able to deduct the tax.

The premium has become a health tax

“This change significantly increased the public tax burden, even though the health insurance premium became in effect a health tax, due to the fictitious equivalence of health care benefits compared to the increase in the burden on this account.” Solutions to compensate for the non-deduction of health insurance fees from the tax are still far from satisfactory– We read in the position of the room.

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Tax advisors also note that the proposed changes to the method for calculating advance payments due for income tax and ZUS contributions are other bureaucratic and financial burdens, as well as new obligations for taxpayers (ie, employers and sole proprietors).

Single parent will not lose? depends on which

Tax experts stress that restoring the possibility of joint settlement of single parents with children is a change in the right direction. Thanks to this Single parents will benefit from the free amount of PLN 30,000 twice. zloty. The joint settlement will replace the tax exemption in the amount of 1.5 thousand PLN introduced from January 1, 2022. PLN.

However, as Chamber experts have noted, it is a scheme The allocator introduces significant limitations in the use of this settlement method. The use of this positive settlement is prohibited in the case of the joint raising of at least one child with the other parent or legal guardian, including when the child is in alternative care

In the Chamber’s opinion, the phrase “co-parenting with another parent” is inaccurate and may lead to potential tax problems and actions for determining whether a taxpayer is entitled to use this settlement method.

Experts believe that in practice there are often situations where The child is in contact with the other parent who does not support him in any way. At the same time, the draft lacks even a single sentence regarding the reasons for introducing this provision, as well as an assessment of how wide the group of parents should be in the event of exclusion from the application of these provisions.

With three employers or with only one?

The Chamber also drew the Government’s attention to the issue relating to Sending PIT-2 data (On the basis of the PIT-2 declaration, the employer reduces the monthly tax provided to the employee with a tax exemption, which is 1/12 of the amount that reduces the tax).

The simplest way to provide it is: annual income that does not exceed the amount of PLN 30,000. PLN, not subject to tax. This is a monthly income of 3.6 thousand. PLN (30,000 PLN / 12 months).

Selected payers (such as ZUS and workplaces) who calculate and collect advance payments for wage tax, may reduce the calculated advance payment by 1/12 of the amount of tax reduction, i.e. by PLN 300 (1/12 of 3.6 thousand PLN) .

This reduction is applied by the taxpayer in accordance with the law (eg pension authorities) or at the request of the taxpayer (eg workplaces). where This reduction may be applied by only one payer or directly by the taxpayer who calculates tax advances himself.

This is about to change. The government learned a lesson from the beginning of the year, when both ZUS and employers, relying on the Polish Lada, paid higher income tax advances to taxpayers, which led to lower payments.

The Ministry of Finance suggests that Taxpayers who have several different sources of income Simultaneously – for example several employment contracts, one employment contract and two delegation contracts, or a combination of labor and retirement pension, They can authorize up to three payers (employers, school administrators, ZUS) to reduce personal income tax advances. (in the amount of 3.6 thousand PLN).

finance department It also announces the raising of employers’ commitment to double the income tax prepayment account every month (according to the old and new tax system), however, there is no provision in the bill that eliminates this obligation.

It will also be an extra one An effort for the taxpayer, who will be obligated to inform the taxpayer of any change in their status. In practice, it may be impossible to implement, so the best – according to tax experts – is to return to the previous solution, that is, to submit PIT-2 to only one payer in a tax year.

Diluted increases and back in time

Let’s remember: the government is preparing a refund package for the Polish deal. It is proposed to reduce income tax in the first step – that is, to annual income not exceeding 120,000 PLN. Polish zloty from 17 to 12 percent current.

At the same time, it removes the so-called comfort for the middle class, but leaves a higher amount for free – 30,000 zlotys. However, the rules regarding the non-deductibility of 9% of the health insurance contribution have not changed.

So the Sobonia package softens somewhat the strict increase in income tax by 7.75%. Because that’s the amount we can write off until 2021 from the health insurance tax.

The law will apply from July 2022, but with exceptions. Tax changes during the tax year may not be unfavorable to the taxpayer.

Therefore, the provisions stipulating the obligation to pay health insurance fees to limited partners Limited Joint Stock Partnerships It will only enter from next year, a special mechanism to mitigate the effects of a reduced impact of 1 percent. For the public benefit organizations sector – as of 2024

On the other side 12% rate The Consumer Protection Law has been in effect since January 2022, although the law has not been adopted. If it doesn’t go into effect until July, the government says, it won’t be 12 percent, but 14.5 percent. (until July, it will apply to 17%, then over the next six months of the year – 12%).