The New Deal – a summary of the most important changes for entrepreneurs

There have already been many topics within the. It is already known that from the new year it will not be tax deductible. The health contribution will be:

4.9% for entrepreneurs in those settling accounts on a flat tax basis,

9% for entrepreneurs In the case of taxpayers accounting according to the scale, calculated on the basis of income.

Changes The lump-sum health contribution will be d os b flat rate settlers. The lump-sum health contribution will be:

300 PLN for an income up to 60 thousand PLN,

500 PLN for revenue up to 300 thousand PLN,

900 PLN for income over 300 thousand PLN,

If we report no profit for the month , we will be required to pay a health contribution calculated on the minimum wage. Health premiums will be settled at the end of the year. If the sum of the fees for each l months will be higher than the annual contribution, then we can count on the return. However, it should be remembered that we have to take care of the application ourselves and we will have only one month to do it. Any document submitted after the deadline will not be considered.

Increased free amount and pr tax g

Polish Order introduces The changes in relation to the tax free amount, which The tax rate will be raised from PLN 8 thousand to. up to 30 thousand. PLN. You will be entitled to an additional 85 thousand PLN of free money:

For those 60/65+ with a pension

Families with 4+ children

Additionally, there are still changes to come among other things:

The second tax threshold, which This is absolutely crucial for companies which will be raised from 85 to 120 thousand zlotys. After exceeding this amount, the tax rate will increase to 32%.

Accounting for co n your spouse – possible settlement already in the year of marriage and not in the following year

No possibility of accounting for single parents together with a child. Compensation will be a relief of 1.5 thousand PLN.

PIT relief for returning emigrants

Changes in the flat rate

From the new year the flat rate will be reduced for such professions The government has not specified what the rights acquired before the changes will be:

Doctors, nurses or physiotherapists from 17% to 14

Programmers and ITC professions from 15% to 12%

What about object leasing ?

The changes will also appear in the case of sale of objects in a lease purchased to private property. Any transaction for property redeemed after 31.12.2021 will be business income.

Health contribution for sp companies with.o. Polish Ordinance

Changes are in store for the people b having a sp payments. The health contribution will be calculated on the basis of the remuneration for performing specific functions in the sp łki – It concerns mainly e also show that there are paths In the board of trustees of salaried appointees.

Sales tax

Together with the Polish Order, the sales tax for sp In addition, the employment payment limit will be reduced.

Simplifying the subject – at the moment when the sp e company has a loss or income d operating <1% of revenue, will pay 0.4% of operating income. However, this does not apply to new sp (new ones are those which The market for ITC software is expected to increase from 15% to 12% The changes will also appear in the event of a sale of an item that has been in business for more than 3 years the company has a decrease in revenue in 30% and companies ncluders b physical.

Employment of employees „on the black market”

Government The new year will see a reduction in the rate of lump sums. Together with the new regulations, this form of „Employment” will be a risk for the employer only. The income of such an employee will be exempt from tax, and the employer will have to fully fund the Social Security contributions which will be paid by the employer The new order will bring about changes that will make it more difficult for companies.

„Hidden” Dividend

The Polish order will bring changes within the dividend. Individuals with sp The company will pay 0.4% of its operating income.o. They often take advantage of optimization by renting sp laches its property or objects. The legislation has been postponed until 2023, so for 2022 the question of renting remains unchanged.

However, it should be borne in mind that the government has announced that it will make these regulations more precise and introduce them from 2023 – so you need to be on your guard.

At this point it is known that from 2023 private individuals leasing real estate will be able to account only for the flat tax. At the same time, changes have been made to depreciation – Property purchased earlier than before 2022 will be settled according to the old regulations (until the end of 2022). However, those bought from the beginning of 2022 in the big picture will not be eligible for depreciation expense. Currently, the Act does not specify this with the rights acquired before the changes – The health insurance contribution will be calculated on the basis of the remuneration for specific functions in the sphere of real estate, which The new year will also bring a reduction in the rate of lump sum, inter alia, for such professions. We are waiting for interpretations.

Card payments

The new order will bring changes which e all notice – not only entrepreneurs but also persons using – The (un)cash payments will not be easy for entrepreneurs tion. In each place where the company has The tax allowance for expatriate returnees is not available in the UK In the event that a taxpayer is obliged to use a fiscal cash register, a possibility of payment by card should be provided. In connection with these, from 1 July 2022 the obligation to integrate a fiscal cash register with a terminal will come into force. In addition, the limit on payments to doctors, nurses and physiotherapists will be reduced The government is going to reduce the amount of money you earn from 15 thousand zlotys to 8 thousand zlotys.

The draft of the Polish Order is an amendment to many laws, including those on PIT, VAT and CIT. There are many inaccuracies and exclusions, which makes me sure that the year 2022 will not be an easy one for entrepreneurs .

Justyna Broniecka – For almost 10 years I have been educating and raising the awareness of entrepreneurs themes of the tax system. I want you to know what opportunities you have and what consequences your individual ew choices. I run a brand ZUS is not a MUS

Social Security is not a MUST; it is a place where e educate entrepreneurs The new regulations will be implemented in the area of safe and secure business management. On the other hand, we also show that there are paths through which You may pay less taxes.

photo: Photo by Raychel Sanner z Pexels