Like every employer, clients of our PRWT accounting office face the situation in which the employee changes his job within a month. This is perfectly normal. But what if we complicate the facts a bit and it turns out that in one month the employee received remuneration from the previous employer (payable in arrears by the 10th day of the month), and at the new employer he will receive the remuneration in the same month, which is paid in advance by the 25th day of the month. What in these case  does the issue of the possibility of calculating tax deductible costs and tax relief look like?

Pursuant to the regulations in force, the employer may deduct tax deductible costs only one on the month in the amount specified in Art. 22 sec. 1 of the Polish Personal Income Tax Act. If, on the other hand, there are two employers in one month, each of them may charge tax deductible costs and tax relief. However, there is a condition here – the employer should have a PIT-2 submitted by the employee before the date of payment of remuneration.