2.1.2 Personal Tax Credit

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Poland /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.2 Personal tax credit

Commentary

Poland

The standard tax-reducing amount (tax relief) for 2024 is PLN 300 per month and PLN 3,600 per year (PIT Act, Art 27(1b)). To claim the relief, the employee submits form PIT-2 to the employer

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

8.3 Social security penalties

5.4.4 Obligations for foreign employers where no PE is created

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