Annual declarations in settlements with employees - obligations of the employer


The end of the year requires employers to settle accounts with the tax office and submit relevant declarations to employees. Which annual tax declarations should be prepared depends primarily on the type of contracts under which we employed employees and how they were accounted for. Let's check what PITs, i.e. annual declarations, are necessary for settlements with employees.

Annual tax declarations for settlements with employees - PIT-11

PIT-11 is personal information on the income earned by the employee in a given year and on the advance payments collected by the contribution payer (employer) for income tax. This information should be prepared for all employees hired in a given year, who were settled on general principles. The prepared e-declaration should be submitted to the tax office and to the employee himself. It is also worth making copies of the declaration for yourself and keeping it in company documents. The PIT-11 declaration should be submitted to the tax office in electronic form by January 31 of a given year for the previous year. Annual tax declarations delivered to the Tax Office in paper form will not be accepted by the office and considered - regardless of the number of employees / contractors / contractors employed by a given employer.

PIT-4R - settlement of collected advance payments for employee income tax

In turn, PIT-4R is a declaration that the entrepreneur submits only to the tax office. It does not pass this information on to employees. The PIT-4R settlement is information containing annual data on the income tax advances collected by the payer. The data applies to all employees (employed under an employment contract, mandate contract, contract for specific work), broken down by month. Similarly to PIT - 11, the PIT - 4R declaration should be submitted to the tax office by 31 January.

Annual tax declarations for settlements with employees - PIT-8AR

If the employee is employed on the basis of a civil law contract (mandate contract or specific task contract) and his monthly remuneration does not exceed PLN 200, the remuneration should be settled on the basis of a flat-rate income tax (PIT - 8A). After the end of the year, an annual statement should be made in the form of PIT - 8AR. Similarly to the declarations described above, also PIT - 8AR should be submitted by the end of January of a given year for the previous year.

PIT returns submitted after the deadline

If the entrepreneur submits the PIT after the deadline, he should be aware of the legal consequences of this delay. Late submission of annual tax returns is a tax offense for which you may be fined. Court. as an appropriate enforcement unit. will decide whether a fine will be awarded, and if so, how much. A tax officer with appropriate powers may also impose a fine on the taxpayer as part of the fine procedure.

In a situation where tax declarations have not been submitted to the Tax Office within the agreed deadline, the entrepreneur should make every effort to make up for the delay as soon as possible. It is also possible for the entrepreneur to apply to avoid consequences due to the late submission of PITs. The entrepreneur may also attach a letter expressing active regret to the declarations submitted. Demonstrated remorse of the employer may protect him from receiving a penalty in the form of a fine, but it is important to remember that an active grief will be considered only if the Tax Office has not yet detected the offense committed.

Tax declarations in the system

The system, offering comprehensive services for small and medium-sized companies in terms of accounting as well as HR and payroll, allows, among others quick and intuitive generation of tax returns.

From one tab, you can define what type of declaration you want to generate:

and then, after selecting from the drop-down list who the tax declarations should relate to, just click SAVE.

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