PIT-2 in 2022

The PIT-2 employee’s declaration, which authorizes the employer to reduce PIT advances by the amount that reduces the tax, is submitted at the time of commencement of employment with a given employer, before the first payment is made. This declaration is valid until revoked by the employee. It is not folded every year. These rules have not changed. What else is PIT-2 changing with 2022?

• 10 times the tax reduction amount

Along with the new year, the tax-free amount was increased to 30,000 PLN. Along with the increase in the tax exempt amount, the amount decreasing the tax advance also increased. Last year, it amounted to 43.76 PLN per month. From January 1, it amounts to 425 PLN.

• PIT-2 allows for the collection of a lower tax advance and payment of a higher salary

The amount reducing the tax is taken into account by the employer on the basis of the employee’s declaration in PIT-2. Therefore, in 2022, it is even more important for the employee to submit this document, because it will allow monthly payments to include a much higher tax-reducing amount than in previous years.

When PIT-2 is not submitted

In some cases, an employee cannot submit a PIT-2 document. This is the case of an employee who is a retiree, entrepreneur or multi-time employee. The taxpayer is entitled to one free amount. In the case of an entrepreneur, this amount is used when paying advances for tax on business income. On the other hand, a multi-job employee may authorize only one employer to take into account the exempt amount. Otherwise, the taxpayer would have to pay extra to the tax in the annual tax return. Therefore, the employee has the option not to submit PIT-2 and may withdraw this declaration at any time.