The payer should apply the tax-free amount. PIT - in the year - when should the declaration be submitted? Due to the numerous controversies that arose around submitting PIT - after the regulations were changed by the Act on Polish Order, the Ministry of Finance prepared a guide in which the rules for submitting were discussed. It should be emphasized that submitting PIT is not obligatory, but people employed under an employment contract most often do so.

This year, the declaration is only submitted in cases where we are employed under an employment contract, but this is expected to change next year.  In addition, you cannot submit a PIT in a year - if you receive a pension or disability pension, you philippines photo editor run a non-agricultural business activity taxed according to the tax scale, we earn income from a production cooperative or another cooperative engaged in agricultural production.



We receive cash benefits from the Labor Fund or the Guaranteed Employee Benefits Fund. In the case of employment in several full-time jobs, we submit PIT to only one employer. Failure to submit a declaration  to the tax-free amount, but its settlement will have to wait until the annual tax return is submitted. Is the employee obliged to indicate from which employment relationship the employer should apply the tax-free allowance.