Abstract

In the article, the authors focus on the most important changes that await employers, employees and entrepreneurs early in 2023. The minimum wage was increased to PLN 3,490 in January 2023 and be will increased again to PLN 3,600 in July; the consequences of this double increase for employers have been thoroughly discussed. At the beginning of 2023, employers and employees will be automatically re-enrolled in the PPK, which is worth paying attention to and the obligations it entails have been described in the article. In addition, changes in business travel expenses have been discussed – greater per diems, as well as the change of allowance for using one’s own vehicle - the first one in 15 years. The article also analyses changes in the Labour Code concerning remote working and sobriety tests. The possibility of dividing the amount reducing the tax among several payers and expanding the catalogue of cash receivables against which the amount deductible from the monthly tax can be applied has been also discussed. In addition, the impact and doubts regarding the division of this amount have been described both for taxpayers receiving advance payments under several employment relationships or civil law contracts, for entrepreneurs, as well as for taxpayers who receive cash benefits from the authorities applying the tax deductible amount by operation of law. Practical examples have been presented. Changes in the latest PIT-2 (personal income tax) form and the returns that the taxpayer may submit to the payer through it have been indicated.