The New Polish Deal is not that new anymore, but it is constantly affected by changes thatóre hard to keep up with. It was introduced to rebuild the economy after the Covid-19 pandemic. There are quite a few changes, which means that someóers will see their wages improve, while others will experience the opposite. How does the Polish Deal affect the salaries of Polesów?
What is the New Polish Deal?
It was primarily intended to pull the Polish economy out of the bad state resulting from the Covid-19 pandemic. It also aimed to create better conditionsów for everyone by reducing social nierów. Its mainós assumptions were that there would be no PIT for pensionersós, that more money would be spent on improving the health service, that the tax-free amount would be raised, and that investments would be made in infrastructure, transportation or digitization to create many new jobs, thereby encouraging compatriotsóto return from emigration. While it sounds nice and simple, the further into the details one goes, the more complications arise. How do things actually work with the New Polish Order?"
Polish Governance – a history of the shortót and variable
The new regulations have only been in effect since January 1, 2022, but already in the spring of the same year changes were introduced related to the way the health contribution base is determined, whichóra affects all taxpayersóand is felt acutely. As of January 2022, the health contribution is no longer tax-deductible, and its amount is now calculated according to income and varies depending on the form of taxation chosen. For entrepreneursów accounting on a general basis, however, the tax-free amount of PLN 8,000, whichóra had been in effect since 2021, was increased to PLN 30,000. The initially introduced middle-class relief for calculating advance income tax payments was replaced in June 2022 by a reduction in the PIT rate for the 1st tax bracket from 17% to 12%. The middle-class relief proved too difficult to account for. July also saw the introduction of a zero PIT for maternity benefits, a relief for seniorsów or families with at least 4 children. Also repealed was the mechanism of the so-called advance payment rollover, i.e. extending the deadlinesóng the collection and payment of advance income tax payments. How has the New Deal translated into wages?
The New Polish Deal vs. changes in salaries in 2022
From July 1, 2022, the tax thresholds and PIT rates have also changed. The 2nd tax próg has been raised from the previous amount of PLN 85,538 to PLN 120,000. Only after exceeding this amount of income will the taxpayer pay tax at 32%, and until then it will be 12%. Both this change and the lowering of the PIT for the first tax threshold and the increase in the tax-free amount mean that the salaries of employeesóearning the least will benefit from the changes. For example, an employee earning PLN 3,200 will get over PLN 160 more on hand. Thus, employees earning up to PLN 5,700 have gained the most from the changes. Those earning between PLN 5,700 and PLN 12,800 were unlikely to feel the changes. However, the loss in wages was felt by employees earning more than PLN 13,000. For example, a person earning PLN 20,000 had to face a monthly loss of more than PLN 540. What does 2023 bring in terms of salaries?
Nowy Polski Ład a zmiany w wynagrodzeniach w 2023 roku
Wraz z początkiem 2023 roku zachodzą kolejne zmiany w przepisach. Najważniejsza z nich dotyczy pracowników, którzy pracują na kilku etatach. Chodzi tu o możliwość pomniejszania zaliczki na podatek dochodowy o kwotę nie większą niż ½ kwoty zmniejszającej podatek. W tym celu pracownik zobowiązany jest do złożenia pracodawcy oświadczenia o tym, że zamierza zastosować takie pomniejszenie. Takie oświadczenie może być złożone nawet u trzech pracodawców, którzy uprawnieni są wówczas do pomniejszania zaliczki:
- o 1/2 kwoty zmniejszającej podatek w przypadku jednego pracodawcy
- o 1/24 kwoty zmniejszającej podatek w przypadku dwóch płatników
- o 1/36 kwoty zmniejszającej podatek w przypadku złożenia oświadczenia trzem pracodawcom.
Nadal obowiązuje obniżona stawka podatku wynosząca 12% przy pierwszym progu podatkowym oraz kwota wolna od podatku w wysokości 30 000.
Zmiany w wynagrodzeniach dla pracowników w 2023 roku
Cały czas pracownicy i przedsiębiorcy mają wątpliwości, jak obliczyć swoje wynagrodzenia. There are quite a few calculatorsóon the Internet for calculating financial obligations for peopleóemployed on a contract of employment, contract of mandate or contract for specific work. The calculations show the net amount that the employee will receive in the form of a paycheck and the costs charged to the employer. With regard to wages, it should be noted that the minimum wage has increased with the new year. Its current gross amount is 3490 PLN, which is 480 PLN more than last year. The minimum hourly rate was also raised to PLN 22.80. Importantly, as of July 1, 2023, both of these amounts will be raised again. The minimum wage is to be PLN 3,600, and the minimum hourly rate is to be PLN 23.50. What pays the most in the New Deal?
Who benefits most from the New Deal?
As a result of the reforms in the form of the New Deal and all the amendments, the vast majority of workersów receive a higher take-home pay than in 2021. It is worth noting, however, that the most will be gained by those settling jointly with a spouse whoóry earns little or no income. Low incomeód of one of the spousesód causes that the incomeód of the other will be settled according to the scale for the first tax threshold, i.e. 12%. In the case of a spouse earning more on his/her own, his/her incomeód be settled according to the scale for the second tax threshold, which is far less favorable. In a situation where one spouseów ogóle does not earn, the tax on wages will be calculated on half of the incomeów of the earning spouse.