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PIT 2022. Tax refund. Who will receive? Pensioners, employees, contractors, single parents. How much? [TABELE]

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PIT settlements for 2022 have started in full swing. The Ministry of Finance announces that the value of tax refunds will be higher than a year ago. Who will be reimbursed and how much? The Ministry of Finance indicated five groups of such taxpayers and presented calculations on possible tax refunds on examples.

PIT for 2022. Tax refund – in what situations

The MF explained that tax refunds at settlements PIT for 2022 year will result in:

– reduction from 17 percent up to 12 percent the first rate on the tax scale (in advance payments, this rate was applied from July 2022, and in the settlement for 2022 – for the entire year), – no possibility to apply the amount reducing the tax in advance payments collected in 2022 on revenues from the mandate contract, – taking advantage of tax deductions, e.g. discounts for childrendonations, relief for thermal modernization, – using the possibility of joint taxation of spouses’ income and preferential taxation of single parents.

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Tax refund – who does it apply to?

The Ministry of Finance also indicated that taxpayers will receive a tax refund:

– settling individually, not benefiting from tax preferences, who have one source of income; – benefiting from tax preferences.

In each of these groups, the Ministry of Finance also indicated several subcategories and examples of the amount of their tax refunds.

As for the first group, the ministry listed taxpayers whose only source of income is: pensionreceivables from the employment relationship and from the contract of mandate.

In the case of taxpayers benefiting from tax preferences, the ministry provided examples for single parents with 2 children (using preferential taxation and child relief) and for spouses filing jointly, bringing up 2 children (using child relief).

PIT 2022 – tax refund. retirees

In the case of pensioners, beneficiaries who receive a benefit from PLN 2.5 thousand will receive refunds. PLN up to PLN 9.3 thousand PLN and over 12.8 thou. zlotys, the ministry said.

For example, according to the Ministry of Finance, pensioners receiving a monthly benefit of PLN 3,000 in 2022 will be able to count on a refund of PLN 150. In the case of PLN 4,000 per month, the return will be PLN 450, PLN 6,000 – PLN 546, PLN 13,000 – PLN 3,150, and PLN 15,000 – PLN 3,750.

Tax refund – pensionersMF

Employees and Tax Refund

The second subgroup that will be able to count on a refund according to the Ministry of Finance are employees. Employees receiving remuneration from PLN 3.2 thousand to PLN 10.3 thousand and over PLN 12.8 thousand will receive refunds, the Ministry of Finance informed.

The Ministry’s table shows that persons with a monthly salary of PLN 4,000 will receive a tax refund of PLN 208, PLN 5,000 – PLN 471, PLN 6,000 – PLN 603, PLN 7,000 – PLN 464, PLN 8,000 – PLN 319, PLN 14,000 – PLN 2,801, and PLN 20,000 – PLN 4,350.

Tax refund – employeesMF

PIT 2022. Tax refund for contractors

“All contractors will receive refunds” – indicated the Ministry of Finance in the case of the third subgroup of taxpayers with a single source of income.

And it provided examples that people whose income from the contract of mandate amounted to PLN 4,000 per month will receive a tax refund of PLN 2,822, for PLN 5,000 it will be PLN 2,626, PLN 6,000 – PLN 2,436, PLN 7,000 – PLN 2,240, and PLN 8,000 – PLN 2,049 .

Tax refund – contractorsMF

A single parent with 2 children and a tax refund

When it comes to taxpayers benefiting from tax preferences, the Ministry of Finance indicated two subgroups, the first of which is “a single parent with 2 children (entitles to preferential taxation and relief for children)”.

In this case, taxpayers whose monthly salary was PLN 6,000 will be able to count on a tax refund of PLN 6,322.08, and PLN 6,144 for monthly earnings of PLN 8,000.

Tax refund – single parent with 2 children MF

Tax refund – spouses filing jointly and bringing up 2 children

The second subcategory is for spouses filing jointly, bringing up 2 children (they benefit from the child relief).

If two spouses received the same monthly salary of PLN 4,000, the MF estimated the tax refund at PLN 2,639.52 (including the refund of the undeducted part of the relief), and for the income of PLN 8,000 per month for one spouse and PLN 0 for the other spouse, the refund is amount to PLN 6,144.

Tax refund – spouses filing jointly, bringing up 2 childrenMF

Read also: Who will have to pay the tax? Examples and amounts >>>

PIT 2022 – when is the tax refund?

When can a taxpayer expect a refund in the event of an overpaid tax? This deadline depends on the method of filing the tax return.

If the taxpayer settled PIT for 2022 electronically, for example in the Twoj PIT system, the tax office has 45 days to return the overpayment. The deadline is counted from the date of sending the tax return, unless the tax return was submitted automatically – then the deadline is counted from the day following the day on which the deadline for submitting the tax return expires. In practice, in recent years, the tax refund with electronic settlement was much faster than 45 days.

If you submit your tax return on paper, the tax office has three months to refund the overpayment.

The deputy head of the Ministry of Finance, Artur Soboń, said earlier that the value of returns for 2022 will be about PLN 7 billion higher than in the previous year. – This will happen because the tax rate was reduced by 5 percentage points (in July) (from 17 percent to 12 percent – ed.), because civil law contracts were not covered by the free amount, so if someone had a contract of mandate, then He definitely overpaid.

Earlier, we reported that tax refunds can count on, among others, pensioners who have benefits in excess of 2,500 gross per month. The refund will be due to the fact that initially the surplus over PLN 2,500 was taxed at the rate of 17 percent, and then 12 percent was introduced. retroactive to January 1.

Main photo source: PAP/Lech Muszynski



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