PIT-2 — When Should Employees Submit in 2026
PIT-2 is an employee declaration to apply the tax-reducing amount when calculating the advance. Filed with the employer, it reduces monthly tax by about PLN 300. In 2026 the form has been simplified.
Who benefits
PIT-2 is filed by an employee wanting monthly application of the tax-reducing amount (PLN 3,600 annually / 12 months = PLN 300/month). Makes sense for those with single full-time employment. Without PIT-2 the employee gets the refund in the annual PIT — freezing about PLN 3,600 for a year.
When not to submit
When you have second employment or other income source — the reducing amount applies only once; double deduction creates underpayment and the need to pay in annual PIT. Pensioners receiving retirement should also not file PIT-2 with employer.
Procedure
Form available at the Ministry of Finance or at the employer. Filed once — valid until revoked. If situation changes (second job, pension), update with one-month notice. Annual PIT-37 settlement remains mandatory.
Summary
If this is your only employment — be sure to file PIT-2 right after starting work. Missing form means freezing your money without benefit.