We have recently written about a major revision of the tax rules, which aims to correct the solutions implemented at the beginning of the year under "Polish Deal”, and which, contrary to the announcements and marketing campaigns, proved to be equally unprofitable, but not refined.
The pace of work is quite dynamic and already in the day 12 April 2022 The MF published an updated draft law amending the Personal Income Tax Act and some other laws. The updated bill takes into account some comments made in the public consultation.
The most important changes that have taken place concern the possibility to re-choice the form of taxation, whether the reimbursement of overpaid expenditure differs in advance for monthly health insurance, and these in annual settlement.
The following are the differences that emerged in the new project with respect to the original text:
Re-choice of forms of taxation
The project proposed the possibility of re-election of the form of taxation by entrepreneurs who chose a flat rate or a linear tax.
Rules for the reimbursement of differences in health insurance
The rules on the reimbursement of overpayments (difference between the sum of health contributions paid for each month and the annual health contribution) of health insurance contributions have been harmonised with those resulting from the legislation Tax Ordinance.
The refund will be made ex officio on the basis of the annual accounts submitted by the entrepreneur and the correct verification of the KAS. The following shall be required for recovery from the Office:
Submission of annual accounts
Correct verification of KAS data
Failure to submit an annual settlement will result in a conversion to the payer's account, which can be deducted from the payment of current contributions.
Partial deduction of the health premium
The possibility of partial deduction of the paid health insurance contribution on income or tax was introduced.
Additional contributions
Additional contributions will be made within the deadline for payment of contributions for April, i.e. the month for which annual contributions will be settled. As the deadline for the submission of an annual statement by persons at a lump sum is changed to 30 April, the annual accounts in ZUS will also be drawn up In one period.
Relief PIT-0 for ZUS
ZUS as a payer will be able to apply relief PIT-0, if he receives a declaration from the taxable person that the conditions for applying the exemption are met.
Overshooting the threshold 30,000
The need for the taxpayer to withdraw the application without delay with an anticipated overrun has been eliminated 30,000 PLN. After exceeding 30,000 PLN, ZUS will collect advances without applying the tax-free amount.
Clarification of the scope of the data provided by payers
The scope of the data reported by payers in the nominal clearing reports or clearing declarations has been clarified. This clarification relates, inter alia, to information on the amount of the difference between the annual health insurance contribution and the sum of health insurance contributions for each calendar year or contribution year and information on the amount of personal income tax due for that calendar year.
Payments
The insured person will pay the difference between the annual health contribution established from the annual basis and the sum of the health insurance contributions resulting from the documents submitted for each month of the contribution year or calendar year. This amount shall be shown in the billing document submitted for the month in which the time limit for the submission of the statement expires.
After the deadline for the submission of the application has expired and there is no backlog for contributions or unduly collected social security benefits to be reimbursed, the amount of the refund shall be settled on the payer's account.
Communication of mutual offices
The Social Insurance Institution shall inform the Head of the National Tax Administration of the form of taxation and of the amount of income or income shown in documents transferred to the Social Insurance Institution of the amount of personal income tax due for the calendar year shown in documents transferred to the Social Insurance Institution.
In turn, the Head of the National Tax Administration informs the Social Insurance Institution of the differences between the form of taxation and the amount of income or income shown in documents transferred to the Social Insurance Institution and the form of taxation and the amount of income or income shown for tax purposes and the difference between the amount of personal income tax due for the calendar year shown in documents transferred to the Social Insurance Institution and the amount of tax payable for tax purposes.
Electronic delivery
The provisions of the Health Act on electronic services were added. This will ensure that the person entitled to reimbursement can be consulted by decisions, provisions, notices and other documents. Information about their placement on the information profile can be sent by ZUS by email or SMS.
Exemption from maternity benefits
In advance, ZUS will be able to apply maternity benefits exemption from 1 July 2022 but exempt these benefits from 1 January 2022 will be used for annual clearance.
Author: Leszek Dutkiewicz, partner Russell Bedford Poland. Associated with the company from 2011. Director of RBP office in Katowice. In years 2008 – 2011 worked for leading consulting companies (Ernst&Young, KPMG, BDO) providing tax advisory services.
He specializes in tax and economic law, primarily in international tax law, tax proceedings, VAT and transaction prices. Author of a publication on tax, civil and international law issues. Lecturer in tax law training. He has legal education, in 2008 graduated from the Faculty of Law and Administration of the Jagiellonian University.