Basic information about paying taxes
- The legal basis for calculating the tax is described in art. 32 of the PDOF Act. To calculate the tax base, your employer deducts the basic tax-deductible expenses from your income. If you make the appropriate statement, you can deduct the increased tax deductible costs.
- Your tax is 18% or 32% of income (that is, income less the costs of obtaining it), depending on the amount of income
- If you are under 26 years old, your tax is 0 PLN
- The tax advance may be reduced by the amount constituting 1/12 of the tax-reducing amount if you fill in pit-2 (i.e. the employee’s statement to calculate monthly advance payments for income from natural persons, applies, among others, to employees employed under an employment contract).
- After the end of the tax year, the employer must prepare tax information for you – pit -11 (Article 39 (1) of the PDOF Act).
- If you are dismissed, the employer must, upon your written request, draw up and provide you with PIT-11 within 14 days. He must also send it to the tax office.