A new PIT-2 jumper is available. The ministry clarifies who should submit it

The Ministry of Finance reminded on Twitter that the new PIT-2, PIT-2A and PIT-3 templates can be found in the Public Information Bulletin of the Ministry of Finance. “These are forms containing applications and applications that a taxpayer submits to its payer in order to collect advances on personal income tax from 2023,” the ministry informs.

The ministry emphasizes that the forms submitted before the end of this year remain valid and if the taxpayer does not want to change the content of the declaration, he does not need to submit new forms. – Thanks to the new templates PIT-2, PIT-2A and PIT-3 you can, for example. take into account the use of tax incentives, such as: no personal income tax for young people, a refund allowance, an allowance for working pensioners or an allowance for families 4+ - reports the Ministry of Finance.

The Ministry indicates that the new templates PIT-2, PIT-2A and PIT-3 contain a statement or statement on the following issues:

• reduction of the tax advance by 1/12 of the tax reduction amount (i.e. PLN 300 per month for PIT-2), respectively 1/24 (PLN 150 - PIT-2A) or 1/36 (PLN 100 - PIT-3) ;

• the intention of preferential taxation of their income with a spouse or single parent in order to collect an advance tax by an employer on special conditions;

• application of increased tax-deductible expenses for non-resident employees;

• application of zero assistance, i.e. assistance for young people, assistance for returnees, assistance for working older people or assistance for 4+ families;

• not applying basic or increased (for non-resident employees) deductible costs per employee (PLN 250 or 300 per month) or 50% non-taxable expenses;

• non-payment of tax advances due to low income that does not exceed the tax-free amount in the tax year.

Who submits PIT-2?

The Ministry of Finance recalls that PIT-2 consists, among other things, of: employees, managers, members of agricultural production cooperatives. PIT-2A, on the other hand, is filed, among others, by persons receiving an old-age or disability pension from abroad, a scholarship, graduate study or student internship allowance, and persons receiving unemployment benefits.

In turn, PIT-3 is submitted by individuals receiving a National Old Age Pension, Disability Pension, Pre-retirement Allowance, Teachers’ Compensation Allowance, Supplemental Parental Allowance, or Social Security benefits (such as sickness or maternity benefits).