From the new year the declarations and requests proposed in the form will also apply to other taxpayers, not only to full-time employees. Thus, from January 2023, the form will also be applicable to, inter alia, mandatories, persons admitted as graduate trainees or those performing tasks on the basis of a managerial contract.
From when can taxpayers file the new model PIT 2(9) form?
The declarations and requests proposed in the form will apply to revenues earned from 1 January 2023, based on the provisions of the Act on Personal Income Tax in force from 1 January 2023. Employees who will receive their first remunerations in January 2023 can already use the new model document .
Do current employees have to re file the PIT 2 form on the new model?
No, it is not necessary to do so. Pursuant to Article 31a(4) of the Act on Personal Income Tax, the withdrawal and amendment of a previously filed declaration or request is effected by means of a new declaration. On the other hand, declarations and requests affecting the calculation of the advance payment also apply to subsequent tax years, unless separate regulations provide otherwise. Therefore, if an employee has filed a PIT 2 form in previous years and still wants the employer to apply the maximum reduction of the advance tax payment by the reducing amount (PLN 300), there is no need to file a new form of the document. On the other hand, if the employee, wants to change, withdraw or add a new declaration which is included on the PIT T(9) form he or she may file a new document.
When can a PIT 2 form be filed?
The PIT2 form can be filed at any time during the year, as long as the taxpayer is entitled to do so. The payer, on the other hand, takes the declaration into account from the month following the month of receipt of the document at the latest (or from the second month following the month of receipt of the document at the latest pension bodies). Legal basis: Article 31a(5) of the Act on Personal Income Tax.
More answers can be found in our Purple Prospectus.
What declarations and requests are included in the new model PIT 2 form, which will take effect from 1 January 2023?
Read polish version here >> Nowy PIT-2: od kiedy, terminy, umowa zlecenie i o pracę [INFORMATOR]