Тhe data in the declaration regarding mandatory contributions and taxes under Article 41a and/or Article 42 of the Personal Income Tax Act (PITA) were updated. This declaration is provided by employers and insurers to the National Revenue Agency.
Three situations are defined in which such a declaration is not required:
- Individuals who are not subject to insurance coverage in the classical sense;
- Obligated individuals during periods when a centralized scheme for payment of insurance contributions is applied, including for the months when the scheme is introduced or terminated;
- Individuals who are required to pay insurance contributions for state social insurance, supplementary compulsory pension insurance, and health insurance for students enrolled in work-based training (dual system of training).
The changes in the regulation regarding the content, deadlines, methods, and procedures for submission and storage of data by employers, insurers for the insured persons, as well as self-employed individuals, come into force primarily with a retroactive date as of January 1, 2024.
