Annual settlements of employees' and associates' salaries after the Polish Deal and the New Polish Deal - a tax remitter's perspective Dedicated workshop for companies

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Since 1 January 2022, the new rules introduced as part of the tax reform known as the Polish Deal have been in force, and starting from 1 January 2023, further changes introduced as part of this amendment will apply.

In the meantime, tax remitters will already have to provide the tax office with the PIT-11, i.e. information about the taxpayer’s income, in January 2023, taking into account all the changes to the regulations that occurred during that year.

Changes in the way PIT advances are calculated, new tax rates, changes to the declarations submitted by employees, new information obligations for employers – all this, together with the annual settlements of employees and associates, raises a lot of questions on the part of HR and payroll teams or staff themselves.

During the workshop, experts from MDDP’s Personal Tax and Employer Advisory Practice will analyse the consequences of all the changes that came into force during 2022 for each group of employees based on the specifics of their employment conditions from the perspective of the implementation of tax remitter’s obligations. We aim to provide participants with specific, practical knowledge beyond the mere content of the legislation. As a rule, any questions raised before or during the workshop will be answered during the presentation.

Workshop subjects

  1. Reminder of the key changes resulting from the Polish Deal 2.0 effective from 1 July 2022.
    • changes to the tax rates and implications for tax remitters after the end of the 2022 tax year
    • analysis of the PIT-2 template applicable in 2022,
    • accounting for health contributions in 2022,
    • reinstatement of tax preferences for single parents – transitional provisions,
    • extension of PIT tax credits (tax credits for the young, for the return, for 4+ families and working seniors),
    • changes to tax remitter’s remuneration settlement.
  2. Analysis of the new PIT-11 template for 2022.
  3. Changes resulting from the Polish Deal 2.0 effective from 1 January 2023.
    • New approach to PIT-2,
    • Analysis of the new PIT-2 template including all applications/declarations to be filed by an employee,
    • New general rules for applications and declarations to be filed by employees (including their application after termination of employment),
    • tax remitter’s liability in 2023.
  4. 50% tax deductible costs – the latest case law.
  5. Gifts and support to employees/contractors/associates- what should a tax remitter be aware of?
  6. When does a gift constitute a donation? Planned changes to the Inheritance and Gift Tax Act,
  7. Tax consequences of supporting an employee within and outside the Company Social Fund.
  8. Employment of Ukrainian citizens – settlements and available tax credits.
  9. Self-employed persons – impact of the Polish Deal on tax settlements. Is it worth changing the form of taxation?

For whom?

The workshop is addressed to:

  • those directly responsible for HR and payroll matters, HR directors, HR and payroll department managers, payroll specialists, HR and payroll specialists,
  • finance directors, chief accountants, representatives of accounting departments,
  • tax specialists,
  • employees, persons employed under civil-law contracts and B2B associates.

Benefits

  1. Workshop subjects tailored to the specifics and needs of the client.
  2. Practical examples of the application of regulations.
  3. Opportunity for discussion and active questioning of the expert during the meeting.
  4. Opportunity to suggest inclusion of subjects important to participants in the training agenda.
  5. Presentation from the meeting to all participants.
  6. Recording of the training available to participants.
  7. Certificate of participation.

Fee

  • Determined individually with the client and dependent on the specific subject of the training and the number of participants.

Implementation

  • Company-dedicated, closed workshops with MDDP experts tailored to the specific nature of the client’s business.
  • The workshop is conducted in the online format (MS Teams platform or client’s tool), at a date previously agreed with you.
  • Up to 4 hours, including 1-2 breaks during the meeting and time for questions from participants.
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Experts

Anna Misiak

Partner | Tax adviser
Email:anna.misiak@mddp.pl
Tel.: +48 500 046 024

Dorian Jabłoński

Senior Consultant
Email: dorian.jablonski@mddp.pl
Tel.: +48 504 400 031