Tax changes foreseen in the Polski Ład
Major changes are expected in the Personal Income Tax Law, the Law on Publicly Funded Health Services and some other acts, as part of the plan to rebuild the Polish economy after the COVID-19 pandemic.
One of the most important changes is the reduction, starting from January 1st, 2022, of the PIT Personal Income Tax rate, which goes from 17% to 12% for taxpayers who are under the ordinary regime (retired, employees, commission agents, entrepreneurs).
After the introduction of the changes, a new tax scale will apply:
|up to 120.000 zł||12 %|
|above 120.000 zł||10.800 zł + 32% on the amount exceeding 120.000 zł|
The changes to the tax scale serve to eliminate the tax relief of the middle class.
There will be the possibility of reducing the tax base with the health contributions paid (up to a certain limit), for people who receive the income from commercial activity taxed on a flat-rate basis.
The tax-free amount remains unchanged, i.e. at 30.000 PLN. However, the change of the PIT to 12% will result in the introduction of a new tax reduction amount. The new tax reduction amount will be 3.600 PLN (30.000 PLN x 12% = 3.600 PLN). As a result, the amount that reduces the prepayments of the tax will change and will amount to 300 PLN (1/12 of the amount that reduces the tax of 3.600 PLN = 300 PLN).
New deadlines for JPK_CIT and JPK_PIT
The deadline for submitting JPK_CIT and JPK_PIT will be postponed. The new deadline for filing the JPK for accounting books will be postponed to 2025.
Equal rights in the workplace - legislative changes in progress
The Polish parliament is working on the implementation in labor law of the provisions of two European directives, which concern the strengthening of the principle of equal pay for the same work and on the equality of the value of work for men and women, through greater transparency of remuneration.
The most important changes:
- proposal to extend from the fourth to the eighth year of the child's life the period until the end of which the employer can give the employee the order, only with the consent of the latter, to perform overtime and night work, to work a system of interrupted working hours and to perform seconded work outside the permanent workplace;
- extraordinary leave of 5 days in a calendar year for additional family care without maintaining the right to pay;
- leave from work for reasons of force majeure for urgent family matters caused by illness or accident - to the extent of 2 days or 16 hours per calendar year. The employee will keep the right to 50% of the salary for this time, calculated on the basis of the salary foreseen for the annual vacations;
- obligation to justify the termination of the fixed-term employment contract, the union consultation and the possibility of requesting reinstatement, even in the event of the conclusion of a fixed-term employment contract.
National Reform Program 2022/2023
The Ministry of Family and Social Policies is working on a project to amend the law on the social insurance system and is working on some other acts, which include, among other things, the liquidation of the so-called convergence of contracts and will impose social security contribution payments on all umowy zlecenia (mandate contracts) and umowy o dzieło (specific-task contracts). The obligatory social security payments on the umowy zlecenia contracts is expected for the first quarter of 2023. The reform program also provides for the so-called "undefined contract", which refers to employment contracts. The idea is to create a catalog of typical employment contracts, depending on the characteristic of the collaboration relationship, which employers would be obliged to use. The changes are still in consultation with employers' organizations and trade unions.
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