PIT 2025 settlement – what changes, deadlines, rules?

The deadline for the annual PIT declaration for 2024 is fast approaching. When should an employer provide employees with PIT? Will entrepreneurs also use the Your e-PIT service? We explain.

PIT – the most important obligations of the payer

According to the regulations, the payer is the entity responsible for calculating the amount of tax due from the taxpayer, collecting it and transferring it to the appropriate tax authority within the specified deadline. The payer is therefore, among others, the employer settling income tax on employees’ salaries.

The payer shall submit the annual settlement of the tax due from the employee to both the tax office and the employee:

• until the end of January 2025 – the payer submits information and declarations in electronic form to the Tax Office;
• until the end of February 2025 – the employer provides the forms to employees.

Importantly, the payer sends forms to the tax office only in electronic form and they must be:

• signed with a qualified signature (e-signature), or
• if the payer is a natural person, signed with a signature using authentication data.

The table below presents the deadlines for submitting PIT declarations for 2024 in 2025.

It should be emphasized that the process of settling the annual tax is the final stage of the obligations resting on the payer. The payer receives declarations from employed individuals on an ongoing basis. These declarations constitute the basis for determining the amount of income tax advances.

Income tax advances are then deducted from the salaries paid and transferred to the relevant tax authority (Tax Office).

PIT-2 – is it always necessary to update data?

At present, all relevant data necessary for the correct calculation of advance payments has been centralised and is contained in a single form – the PIT-2 form, i.e. the Employee Statement for the purpose of calculating monthly advances on personal income tax.

Once submitted, PIT-2 does not need to be submitted every year. If the taxpayer has submitted a PIT-2 declaration in previous years and their tax situation has not changed, it is not required to submit this declaration again.

However, if the employee’s tax circumstances have changed, then it is the taxpayer/employee’s responsibility to withdraw or amend the application (update information).

New residential address and the need to inform the employer

It is also very important to inform your employer about your new address. Thanks to this, your employer will send the PIT-11 to the appropriate tax office. It is worth emphasizing that the address of residence is significant, not just the registered address.

In the event of a change of residential address, the current address should be entered in the annual settlement and the PIT should be submitted to the tax office competent for the taxpayer as at 31 December of the given year.

PIT settlement for 2024 – what is the tax scale and tax-free amount?

Compared to the previous year, the tax scale did not change. The upper limit of the first tax bracket remained at PLN 120,000, and the tax rates of 12% and 32%, respectively, were also unchanged.

In addition, in order to correctly settle the income tax for individuals employed in the company, the tax-free amount of PLN 30,000 per year, applicable from 2022, must be taken into account. The tax-free amount applies only to income taxed according to the tax scale (PIT-36, PIT-37), and not to income taxed linearly, with a flat-rate tax or from monetary capital.

The application of the tax-free amount and tax scale is presented in the table below:

Your e-PIT also for entrepreneurs

There is also good news for entrepreneurs. As of this year, the Your e-PIT service offers pre-filled tax returns, such as PIT-36, PIT-36L or PIT-28. This means that settling your tax will be faster and more convenient. Additionally, a new user wizard has been introduced, which will guide entrepreneurs step by step through the entire settlement process.

E-PIT settlement – important dates for taxpayers

The deadline for settling PIT is 30 April 2025. There are several ways to settle the tax return, but one should remember the following deadlines:

• Self-acceptance: log in to a profile in the Your e-PIT service and check and accept the declaration – time from February 15 to April 30.
• Automatic acceptance: if the taxpayer makes any changes, the PIT-37 or PIT-38 declaration will be automatically accepted on April 30.
• Correction: if the taxpayer wants to make any changes, he/she can do so until April 30 and then accept the corrected declaration.

A new feature available in settlements for 2024 is the possibility of using the mobile version of the Your e-PIT service. Thanks to this, it will be possible to send an e-Return also from a mobile phone or tablet.

Your e-PIT – overpayment and refund of settled tax

If after settling the tax it turns out that there is too much tax paid, the overpayment will be returned to the taxpayer’s account within 45 days. If, however, additional payments are due, the amount due should be paid to the tax micro account.

Failure to settle an underpayment after the automatic acceptance of the declaration on April 30 may result in interest charges and other legal consequences. Therefore, always check your settlements carefully and make the required payment if necessary.

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