Subject and purpose of work: The subject of this paper is to evaluate the ‘Polish Deal’ programme introduced in 2022 in the tax area. The purpose of this article is to show the impact of the ‘Polish Deal’ legislation on net salaries of persons employed under an employment contract. Materials and methods: The paper is based on an analysis of legal provisions in the tax area, being one of the pillars of the ‘Polish Deal’. A simulation of the impact of the new tax rules on net salaries introduced from the beginning of January 2022 (‘Polish Deal 1’) and from the beginning of July 2022 (‘Polish Deal 2’) has been carried out. Results: The new personal taxation rules introduced by the ‘Polish Deal’ have contributed to an increase in net salaries of employees receiving a gross salary of less than PLN 12,000 per month and a reduction in the labour income of employees earning a salary above this amount. Conclusions: By strengthening the degree of progressivity, the reform of the tax system under the ‘Polish Deal’ has significantly affected the net income of natural persons receiving remuneration under an employment relationship. However, the new tax rules introduced in a fast-track manner by the ‘Polish Deal’ have raised a number of controversies among both employers and employees.