Due to the introduction of the Niskie Podatki programme in 2022 and a change in a number of conditions for calculating PIT – personal income tax, employees can submit additional applications to take into account the tax deductions offered by this programme. These applications include declarations PIT-2 and PIT-0.

From July 1, 2022, the Niskie Podatki programme provides for the application of a tax-free amount of PLN 3,600 annually. The employer can уreduce the advances paid on the income of individuals in the amount of 1/12 of this amount, that is, by PLN 300 per month. In order to take advantage of this deduction, the employee must file a PIT-2 return. with the employer. PIT-2 in the form of an employee application can be submitted to the employer at any time of the year. The employer shall take into account the submitted declaration no later than the month following the month in which it was received.

The condition for the deduction of the minimum non-taxable amount from the tax is that the employee-taxpayer does not receive other income:

• old age or disability pensions,
• income from membership in an agricultural production cooperative,
• income taxed according to the tax scale, according to which the advance payment for personal income tax is calculated independently,
• cash benefits paid out of the Labour Fund or the Guaranteed Benefits Fund.

You can only apply for a PIT-2 with one employer. Once filed, this statement remains in effect for subsequent tax years until it is canceled or withdrawn by the employee.

If the PIT-2 declaration has not been submitted to the employer, then it will be possible to reduce personal income tax by submitting an annual tax return in the amount of PLN 3,600 (PLN 30,000 x 12%).

Another application for an applicable tax deduction is for taxpayers with four or more children. Families with many children are entitled to an income tax exemption of up to PLN 85,528 per year. This is a 4+ benefit (ulga dla rodzin 4+). Each of the parents and guardians raising children can take advantage of the tax deduction in this amount and also each of them has the right to use the tax-free amount, that is, an additional PLN 30,000 per year per person (for taxpayers at rates of 17% and 32%). The exemption takes effect on January 1, 2022 and applies to income received from that date. The 4+ tax deduction exemption is granted in full annually.

Types of income that are exempt from personal income tax for a total amount of up to PLN 85,528 per year under the 4+ benefit:

• from labor relations,
• from contracts of agency (umowa zlecenie) carried out by individuals without entrepreneurship,
• from entrepreneur activities taxed according to the tax scale, a flat tax of 19%, a rate of 5% (income from intellectual property rights, IP Box) and a lump sum from registered income.

When calculating advance payments, an employee (taxpayer) also takes into account other tax benefits for families with many children, young people, future pensioners, persons, returning to the country, since possible tax deductions are limited to a total of PLN 85,528 per year.

The employee submits a written application in the PIT-0 form for the application of the 4+ benefit. There is no approved declaration form, you can write it yourself or use the template from the PIT-0 guide for parents 2+4.

The employer applies the benefit no later than the month following the month of receipt of the declaration, and no later than the the deadline specified by the employee.

Tax deductions applied on PIT-2 and PIT-0 employee claims will be included on the PIT-11 annual return. The 4+ personal income tax exemption can also be applied on your annual tax return.