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Relief for the middle class for 2022. Your e-PIT – Ministry of Finance explains

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The action of PIT settlements for 2022 has started – you can use the Your e-PIT service, where settlements prepared by the tax office are available. Many taxpayers are wondering, however, what to do with the relief for the middle class? Do you have to calculate it yourself? What if it turns out to be a better solution? And when will the tax office return the difference? The Ministry of Finance explained to TVN24 Biznes the intricacies related to the relief for the middle class and the hypothetical tax including it.

Settlement has started PIT for 2022 year. Submitting a declaration is possible via the Internet, e.g. using the Your e-PIT service. It consists in the automatic preparation and making available by the National Revenue Administration of the annual tax return of natural persons. If the taxpayer does not submit PIT-37 and PIT-38 for the previous year by May 2 this year, it will be automatically accepted.

Relief for the middle class and PIT for 2022

From the beginning of 2022, the tax part of the Polish Order introduced the so-called relief for the middle class, which was supposed to be a way to compensate a large group of employees for the negative effects of changes in the health insurance premium introduced by the Polish Order. The condition for taking advantage of the relief was to have annual revenues in the range from PLN 68,412 to PLN 133,692. Thanks, as promised Ministry of Finance – the reform was supposed to be neutral for taxpayers.

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However, from July 1, 2022, further changes in taxes were introduced – the PIT rate fell from 17 percent to 17 percent. to 12 percent, and the relief for the middle class was abolished. A week ago, on TVN24, the tax advisor from Grant Thornton, Małgorzata Samborska, emphasized that during the PIT settlement for 2022 we must not completely forget the relief of the middle class.

“In order for no taxpayer to lose due to the liquidation of the relief for the middle class, the head of the tax office, after submitting the tax return by the taxpayer, will calculate the hypothetical tax due, taking into account the relief for the middle class. Calculation of the hypothetical tax due will not require any additional activity from the taxpayers” – said the department press release from the Ministry of Finance in response to an inquiry from TVN24 Biznes.

The Ministry of Finance indicated that “National Revenue Administration has created a system that will automatically calculate the hypothetical tax due based on the data contained in the returns submitted by taxpayers.

In what situations will the relief for the middle class be calculated?

“PIT-36, PIT-36S, PIT-37 returns, submitted both in paper and electronic form, will be automatically downloaded to the system calculating the hypothetical tax due if:

– the income indicated in the tax return will be from PLN 68,412.00 to PLN 133,692.00, – the taxpayer will submit the tax return on the current variant of the form, with the choice of the method of settlement (individual, joint with a spouse, in the manner provided for single parents), – revenues were earned from the service relationship, employment relationship, outwork, cooperative employment relationship and non-agricultural businessthe finance ministry said.

Relief for the middle class better – when information and money?

The Ministry of Finance also explained that “if the hypothetical tax turns out to be lower than the tax due shown by the taxpayer in the tax return submitted by him, the tax office will inform the taxpayer about it”. He added that “the information will be sent to the taxpayer within 21 days from the date of submission of the tax return”, and “the office will send a letter by post or via e-Tax Office (if the taxpayer has agreed to this form of correspondence)”. The ministry noted that “the tax office will inform only those taxpayers who actually have a tax difference”.

“The tax office will refund the difference to the taxpayer. Unless the taxpayer has arrears or underpayments – then it will be credited against them. The overpayment will be returned within 45 days in the case of PIT returns submitted in electronic form or within 3 months for paper returns” – explained the ministry finance.

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