On 7 January, a regulation of the Minister of Finance on the collection of advance payments for income tax was published in the Journal of Laws. It introduced even more chaos over the issue of calculating salaries for employees for January according to the provisions of the so-called Polish Order. The regulation is a response to differences signalled by teachers and representatives of the uniformed services regarding salaries calculated according to the former and the new rules.
"The use of the regulation of 7 January and recalculation of the payroll could expose employers to penal and fiscal liability for improper collection and deduction of PIT advances. In my opinion, the statutory provisions should be followed, not those resulting from the regulation" - emphasises Małgorzata Górska-Welikan from Crowe for the PulsHR portal.
The article is available in Polish only.
The Polish Order - changes concerning PIT