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10 min czytania 12 January 2023

PIT settlement 2023 – changes, until when can you file?

The new year brings with it obligations that each of us must fulfil. At this time, the annual PIT tax return season begins. Everyone who works or runs their own business must settle the tax with the treasury in good time. The sooner this is done, the sooner you will receive your tax refund. In order for taxpayers to be able to start filing their PIT, the Ministry of Finance must give them the opportunity to do so. Until when can you file your PIT settlement 2023? What tax changes have been introduced in 2023? We present everything you need to know about PIT settlement 2023 👇

PIT - tax settlement 2023

TABLE OF CONTENTS:

PIT settlement 2023 (for 2022) – when can you file?

The beginning of the year is the time to remember to submit your PIT 2023 return, and it must be sent in time. The Ministry of Finance must allow taxpayers access to send it. The sooner we do this, the sooner we will receive our tax refund.  We will be able to submit the PIT 2023 settlement as early as 15 February.

By when must the employer give PIT 11 for 2022?

We often wonder by when our employer must give us the PIT. It is useful to know this date so that if we forget – we can remind our employer. It is very important to stick to the deadlines. Failure to settle the PIT in time will result in a penalty. Your employer should give you PIT 2023:

  • To the employee – by the end of February,
  • To the Tax Office – by the end of January.

What if the employer has not sent a PIT 11?

The employer should give us a PIT 11 settlement in due time. If he does not do so, we will not have the opportunity to settle with the Tax Office. Such behaviour is not acceptable. It is treated as a tax offence with a financial penalty. The amount of the fine depends mainly on the court and the length of the delay. 

PIT 2023

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PIT 2023 tax refund – when can you expect it?

When we settle our PIT, we expect a quick tax refund. To a large extent, it depends on us when we get it. We have the opportunity to submit our PIT 2023 since mid-February. As a rule, the faster you send it, the shorter the time you have to wait for your refund. So let’s not delay in submitting it to the Tax Office. What can you do to get a tax refund faster?

It is best to send your PIT settlement 2023 electronically

You will receive your tax refund faster if you send it via E-PIT. In 2022, automation has been introduced and thanks to the KAS service, our overpayments from the PIT settlement will be sent automatically. The condition is that the amount of the refund does not exceed PLN 5,000. Amounts above this will be checked and calculated by employees of the Tax Office. Auto-refund also applies to VAT. 

Sending via the Internet reduces the waiting time for a tax refund even by half. 

Remember that even if we send our PIT earlier than mid-February, it will still be calculated from the date set by the Ministry of Finance, i.e. 15 February.

tax return 2023

By when do you have to file your PIT settlement 2023?

It is important to file your PIT return in good time to avoid problems from the Tax Office. By when should you file your PIT 2023?

PIT 37 declaration – is a declaration for people whose income is derived from an employment contract or a contract of mandate. These include employees, contractors, recipients of pensions, disability benefits, pre-retirement benefits and scholarships. Taxpayers are required to file PIT settlement 2023 by the deadline: from 15 February to 2 May 2023.

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Changes to the PIT settlement 2023

We will settle the PIT 2023 returns with the Polish Order and its second version in mind. What changes have been introduced?

  • Reduction of the basic tax rate from 17% to 12%.
  • The health contribution will not be deducted from tax but from income. 
  • The deadline for filing the PIT 2023 return will be from 15 February to 2 May for everyone, including PIT 28 filers.
  • According to the Ministry of Finance, it is very possible that as many as 1.2 million people will receive a tax surcharge instead of a refund. 

New reliefs have also been introduced, such as: 

  • Return relief

This is a relief for people who have decided to return and permanently reside in Poland. It is intended to be an incentive for our compatriots to stay in the country and make a life for themselves. It consists of a time-limited tax exemption if one’s earnings do not exceed PLN 85,528 per year. 

  • Relief for families with many children (4+ relief)

Taxpayers who are raising more than 4 children can benefit from a tax-free relief if their earnings do not exceed PLN 85,528 per year. 

  • The relief applies to those working on a contract of employment, contract of mandate and self-employed. 

It can be used by either parent. They are then entitled to 2× PLN 85 528, or PLN 171 056 tax-free.

  • Relief for working seniors

Pensioners who give up their pension to work will be exempt from PIT. This only applies to those who do not exceed earnings of PLN 85 528 per year. 

In addition to this, monument relief, robotisation relief, expansion relief, payment terminal relief, sponsorship relief and rehabilitation relief have also been introduced. 

How to file E-PIT 2023

If we file our PIT settlement 2023 online, all we need to do is log in to the government portal. We can do this via the Trusted Profile, e-card, e-banking, mCitizen application or by providing authorisation data. In due course, you will need to read the declaration provided, possibly complete it and accept it. In this way, you can easily complete the PIT settlement 2023 online without leaving home.

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E-PIT 2023

Failure to settle PIT on time

For various reasons, we sometimes forget important obligations. Not everyone also remembers by when to file their PIT, as it falls a little differently every year. Failure to file the PIT-37 return by the taxpayer results in a penalty fine. The amount of the fine depends on the length of the delay and the amount of unpaid tax.  What should you do if you forget to file your PIT return on time?

👉 You should immediately settle the PIT at the Tax Office.

👉 Attach an active regret explaining why you did not file your PIT return. 

👉 Pay any interest that may be due.

Filing a PIT return is an annual obligation for each payer. Let’s remember the deadlines for filing the PIT return 2023 to avoid being fined. Let’s also check the newly introduced reliefs, perhaps one of them may apply to us. PIT settlement 2023 can be sent from 15 February to 2 May.

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Tags

employment law pit settlement tax taxes