Rewolucja w rozliczeniach – nowe zasady wypełniania PIT-2
Formularz PIT-2 niezmiennie odgrywa kluczową rolę w procesie rozliczeniowym Polaków. Szczególnie na początku 2022 roku, po wprowadzeniu zmian w ramach „Polskiego Ładu”, stał się obiektem szczególnej uwagi ze względu na finansowe konsekwencje, jakie niósł dla tych, którzy nie złożyli go we właściwym czasie. Obecnie, po liczącej trzystronice metamorfozie i 30-stronicowych objaśnieniach, formularz PIT-2 jest bardziej kompleksowy i dotyczy szerszego grona podatników niż kiedykolwiek wcześniej.
Zmiany w formularzu PIT-2
Starting from the year 2023, the PIT-2 form can be submitted by not only employees but also contractors, those with contract work, managerial contracts, and students undergoing internships. This adjustment is a significant shift that takes into account various types of income earners and their need to preliminarily settle their personal allowances and tax reliefs with payers.
Zakres PIT-2 – kto i kiedy powinien złożyć formularz?
PIT-2 should be completed upon employment at a new workplace. Declarations and applications included in the form carry over to subsequent years, meaning if nothing has changed, there’s no need for action. However, updates through a new form are necessary if circumstances have altered since the last submission.
Rozliczenie kwoty wolnej od podatku
The pivotal aim of PIT-2 is to request a systematic settlement of the so-called tax-free amount in advance tax payments. This can result in a monthly net salary increase by PLN 300. Detailed circumstances, such as employment on a fractional part-time basis, are taken into consideration, ensuring the correct amount of the free tax amount is applied by all employers proportionally.
Wnioski i świadczenia emerytalno-rentowe
Those receiving pensions or disability allowances automatically have the tax-free amount settled – there’s no need to take action for this benefit to be included if the amount of the pension or disability allowance allows for it.
- Individuals with low pension benefits can file a PIT-3 to the pension institution to consider only a portion of the tax-free amount (for example, PLN 150 or none), thus leaving room to claim the remaining tax-free amount on other additional income through the submission of a PIT-2 form.
- If engaging in business activities taxed according to the tax scale alongside employment, it is possible to settle two tax-free amounts in advance during the year, although this does require a tax top-up in the annual statement.
Corrections to the tax-advance payments
An employee may declare eligibility for increased employment-related expense deductions if they reside outside the locality of their workplace. In such cases, the payer will apply standardized income expense amounts of PLN 300 rather than PLN 250 per month.
Singles and couples with children
Single parents or couples intending to file a joint declaration can make declarations that their incomes will not exceed PLN 120,000, and their spouse or child will not earn any income; thus, the payer will apply two tax-free amounts at the time of tax advance calculations.
Settlement of tax reliefs throughout the year
Various tax reliefs are available for settlement within tax advances, such as:
- Tax relief for returnees to Poland;
- Tax relief for persons raising four or more children;
- Tax relief for working seniors.
By submitting an appropriate declaration, no tax advance will be collected up to the income of PLN 85,528.
Application for the non-collection of tax advances
Finally, taxpayers have the option to apply for the complete non-collection of tax advances. This is exclusively viable when the expected annual income subject to taxation does not exceed the tax-free amount. Such applications must be submitted individually for each year.
Intricate components such as the „youth relief” are applied automatically; there is no need to file a PIT-2 unless the employee wishes to opt-out, which could make sense under specific income scenarios.
Praktyczne kroki w wypełnianiu i składaniu formularza PIT-2
The PIT-2 form can be submitted at any time during the year, with the payer considering the declaration from the month following the receipt of the document. Therefore, timely submission, preferably in December, is advisable.
PIT-2 – nie tylko dla pracowników
Expanded regulations emphasize the importance of PIT-2 for a broader spectrum of income earners. As the tax landscape continues to evolve, adapting to these changes promptly will safeguard against financial surprises during the tax settlement period.