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Changes in PIT in 2024

by Monika Spotowska

27 May 2024

Judging from the government's announcements and open legislative bills, 2024 will see a wind of changes to personal income tax.

The Ministry of Finance is working on making PIT payable only after obtaining payment from customers and on modifying the health insurance contribution mechanism, while the Ministry of Development and Technology has prepared solutions to introduce holidays from social insurance contribution payments for enterprises.

Social insurance holidays

The legislation on a break from social security contribution payments will be developed with the smallest enterprises in mind. They will be allowed not to pay social insurance contributions for one month a year. The social insurance contribution holidays will be addressed to persons running non-agricultural sole proprietorships, who as at the application filing date:

registered no more than 10 people for insurance in the last month,
earned an annual income from their non-agricultural sole proprietorships not exceeding the Polish zloty equivalent of 2 million euro in at least one out of the last two calendar years, or did not earn any income in the last two years,
did not carry out non-agricultural activities for a former employer in the calendar year preceding the year of application and in the period between the beginning of the calendar year of application and the application date,
were subject to retirement insurance, disability pension and accident insurance in the calendar month preceding the month of application, on account of running a non-agricultural sole proprietorship.

In the month which the enterprise selects to benefit from the break in social insurance contribution payments, the contributions will be paid to the Social Insurance Fund through a government grant. The bill is waiting to be signed into law by the President. The solutions will enter into force 4 months of the promulgation date.

PIT payable after receiving payments

In the meantime, work on making PIT payable only after receiving payments from customers is also underway. It will be voluntary and aimed at sole proprietors whose income did not exceed 250 thousand euro in the previous year, as well as start-ups.

PIT payable only after obtaining payments from customers will be available to sole proprietors who account for income tax:

according to tax brackets,
using the IP BOX tax relief,
as flat tax,
as flat tax on gross income.

Health insurance contribution

What sole proprietors would like the most is a revised calculation mechanism of the health insurance contribution and a return to the rules which had been in place before the Polish Deal legislation package entered into force. The Ministry of Finance has published the parameters of the bill on changes in health insurance contributions.

For details click here »

Our experts keep track of the changes and review them. If you would like to know more, you are welcome to contact us.

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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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