The provisions of the Polish rule provide for the introduction of a new tax exemption aimed at the so-called middle class. All this to offset the loss caused by the change in health insurance deductions. Unfortunately, the inaccurate wording of the new regulations may prevent many taxpayers from taking advantage of the tax exemption.
At the beginning of next year, amendments to tax laws under the so-called Polish deal. And although they assume, among other things, an increase in the tax-exempt amount to the amount of PLN 30,000. PLN and increase the threshold for the second tax to the level of 120 thousand. zlotys, there are also unfavorable solutions for taxpayers.
This is because the health insurance fee settlement has changed dramatically. In the case of people who run a company, the health insurance contribution paid in a fixed lump sum will be kept only in the case of entrepreneurs who settle with a tax card and a lump sum on recorded income (there should be 3 options depending on the amount of income). That is why, already in the first version of the provisions of the Polish system, there was a proposal to introduce the so-called middle-class allowance, aimed at compensating the loss caused by changing health insurance deductions.
The exemption will be available to the middle class defined by the new regulations – that is, to taxpayers who generate revenue from PLN 68,412 to PLN 133,692 per year, i.e. PLN 5,700 – PLN 11,140 per month. Initially, the solution was only used by those who worked on the basis of a business, homework or collaborative business relationship. Later, the regulations were changed, thanks to which the mitigation will also be applied to entrepreneurs. Unfortunately, a large group of taxpayers still have a closed road to use.
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