MF urgently changes the rules for collecting advance payments for PIT

What exactly has changed? According to the Ministry of Finance, advance PIT payments for January already have to be settled according to the rules provided for in this regulation. This means that the amount of advance payments for January of employees or contractors who earn monthly gross income up to PLN 12,800 should be collected in an amount not higher than the amount of advance payments calculated in accordance with the rules applicable until 31 December 2021. Collecting an advance income tax payment in a higher amount will result in the payer’s obligation to immediately refund the taxpayer the difference. Thus, employees will receive appropriate corrections from payers if the remuneration paid did not take into account the methodology for collecting advance income tax payments described in the regulation.

– The ordinance of the Minister of Finance is the government’s reaction to information appearing in recent days from various professional groups, e.g. teachers, that the Polish Deal caused them to receive lower salaries in January, while this was not, according to the government’s announcements, supposed to be the effect of the changes in the law. The problem is, however, that this regulation was prepared at lightning speed, counted in hours. In addition, the provisions of the regulation de facto amend the provisions of the Personal Income Tax Act, which is not allowed by the law-making principles. Moreover, the MF expects entrepreneurs to implement the new rules in their systems immediately. It all seems to be far too much – comments Adam Allen, tax adviser, partner at Thedy & Partners.