How to fill in PIT-11 for 2020?

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The PIT-11 declaration is information on the amount of tax advances collected and the remuneration paid. This information is submitted to the tax office only in electronic form by the end of January of the year following the year to which it relates. Employees should receive this declaration by the end of February. How to fill in PIT-11 in the latest version 26 for 2020?

How to fill in PIT-11 in the latest version?

Since the introduction of the tax exemption for young people, filling in PIT-11 is no longer so obvious. How to correctly complete this declaration and avoid calls from the office calling for corrections? Full instructions below.

 

In field 1, the payer enters the tax ID of the applicant, i.e. the employer's ID. It is a tax identification number or PESEL number. Fields 2 and 3 are filled in by the office. In turn, field 4 indicates the year for which the declaration is being submitted.

In version 26 of PIT-11, the field number 5 was introduced, in which the information number should be provided. Usually, the number 1 is entered here, which means that only one PIT-11 is issued for one taxpayer. The next number is entered when, with regard to the income (income) of a natural person, the person submitting it prepares and sends more than one PIT-11 information. which is not a correction of the previous one.

More about PIT-11:
- PIT-11 - how and where to submit this declaration for an employee?
- PIT-11 - the employer's annual obligation towards the Tax Office

A. Place and purpose of submitting information

In section A of the PIT-11 form, field 6 indicates the tax authority to which the PIT-11 information is submitted. Field 7 is the purpose of submitting the form. When the payer submits this declaration for the first time, then the submission of information is selected (square no. 1). In the case of correcting an already submitted declaration, check the box No. 2 (correction of information).

B. Details of the applicant

Section B provides the taxpayer's data, i.e. the data of the employer or customer.

In field 8, the legal status of the payer is selected:

  • not being a natural person - is marked if the activity is conducted in the form of a company,
  • a natural person - means an entrepreneur running a sole proprietorship.

Field 9 is only completed by payers who are not natural persons, specifying the name of the company. Natural persons fill in box 10 with the entrepreneur's name, surname and date of birth.

C. Taxpayer's identification and address

Section C of the PIT-11 declaration is used to show the data of the person for whom the declaration is made, i.e. the employee, contractor or contractor.

Field 11 specifies the type of tax obligation:

  • square 1. is marked in the case of an employee who has Polish citizenship or Polish tax residence,
  • square 2. is marked in the case of a foreigner who has a foreign residence.

The employee's tax ID is entered in field 12. - it is NIP or PESEL. In the absence of this identifier (with a foreigner), enter 9999999999, and in item 13, enter the foreign taxpayer's identification number.If field 13 is completed, item 14 shall be filled in with the type of identification number (document confirming identity), e.g. a passport. Item 15 shows the country of issue of the identification number (document confirming the identity).

In field 16, the taxpayer gives the surname of the payer (employee), then in field 17, the first name. The date of birth is entered in field 18, and the taxpayer's country of residence is entered in the next item 19. Fields 20 to 27 are the space for entering the taxpayer's address of residence.

D. Information on tax deductible costs due to the employment relationship, employment relationship, cooperative employment relationship and homework

Section D (box 28) is to be completed only for employees employed on the basis of an employment relationship, work, homework or a cooperative employment relationship. It is a statement of the applied tax deductible costs.

E. Taxpayer's income, collected advances and collected contributions

Part E shows the remuneration and benefits received by the taxpayer, as well as tax deductible costs and advances collected.

The first line is filled in when accounting for income from a business relationship, work, homework, and a cooperative employment relationship. In the poem under discussion:

  • in items 29. and 34. are the amounts of revenue received or made available to the taxpayer during the year,
  • fields 30 and 35 are used to show tax deductible costs related to remuneration indicated in items 29 and 34. Lump sum costs are entered in field 30, while in item 35 there are costs of 50% for the use of copyrights,
  • in field 31. the value of the income is given, i.e. the differences in fields (29. + 34.) - (30. + 35.),
  • while field 32. shows only the amounts of income that is exempt from taxation on the basis of agreements on the avoidance of double taxation and other international agreements,
  • the value of advances on personal income tax collected during the year for the year of drawing up PIT-11 is entered in field 33.

The second line concerns receivables due to the settlement of income from a business relationship, work, homework, cooperative employment relationship, received by people up to the age of 26 who have not benefited from the PIT exemption:

  • fields 36. and 41. provide wages from which advance payments were collected, due to:

    • submitting a declaration of resignation from exemption from PIT,

    • During the year, the revenue from these contracts, including the mandate contracts, exceeded the exemption limit of PLN 85,528.

  • fields 37 and 42 are used to show tax deductible costs incurred in achieving the income specified in items 36 and 41. Lump sum costs are entered in field 37, and 50% of costs for using copyright in field 42,
  • field 38. is the income value, i.e. the difference resulting from fields (36. + 41.) - (37. + 42.),
  • in item 39. the amounts of income exempt from taxation on the basis of agreements on the avoidance of double taxation and other international agreements are shown,
  • the value of collected advances relating to income from row 3 is entered under item 40.

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The third row concerns pensions and foreign pensions:

  • fields 43. and 44. show foreign retirement and disability pensions received by the taxpayer (obtained through the payer),
  • field 45. is used to show the value of received pensions and disability pensions to the extent that they are exempt from taxation (due to the wording of double tax treaties or other international agreements),
  • withholding tax on foreign pensions is entered in field 46.

The fourth row, i.e. the fields from 47 to 50, should be completed in connection with the revenues obtained, among others, from:

  • specific work contracts,
  • business management contracts, management contracts or contracts of a similar nature, including revenues from this type of contracts concluded as part of non-agricultural business activities conducted by the taxpayer.

Field 47 shows the amounts of the revenue actually received. On the other hand, item 48 includes tax deductible expenses for activities performed personally. Box 49 provides the differences of the previous items (47 to 48). The amounts of the collected tax advances for the reasons indicated in line 4 are entered under item 50.

The fifth and sixth lines are used to show revenues from the mandate contract (not taxed with the flat-rate tax). Fields 51 to 54 include the remuneration of contractors that are not listed in the following line, i.e. remuneration earned by persons over 26 years of age.

Fields 55 to 58 (line 6) refer to payments to persons up to the age of 26 who wanted their remuneration to be subject to tax or income exempt from these contracts during 2020, including contracts for the work exceeded PLN 85,528.

The seventh row concerns the revenues obtained, inter alia, from for authors' use of copyright and performers from related rights or their disposal of these rights - in the amount of 50% of the revenue obtained. These costs are calculated on the income less the retirement and disability pension and sickness insurance contributions deducted by the payer in a given month, the assessment of which is based on this income.

Field 59. is completed when the tax deductible costs in a given calendar year exceed the amount of PLN 85,528 and shows revenues to which the costs have not been applied (due to exceeding the limit). In other cases, revenues are entered in item 62, while costs - in field 63. Item 60 is income, i.e. the difference in fields: (59 + 62) - 63. However, in item 61, the amounts of collected tax advances are shown. indicated in line 7.

Line 8 (fields 64 to 68) concerns income from sources other than those specified in the previous lines, among others, it is social insurance cash benefits paid by the workplace. In the case of benefits, their value is entered in fields 64 and 66. When the workplace collected tax advances both on receivables from the relationship (employment, work, cooperative and homework) and cash benefits from social insurance, the total amount of advances collected from these sources is shown only once on line 1 (item 33) or on line 8 (box 68).

Fields 69 to 71 refer to deducted from income social security contributions.

And so in position:

  • 69. the contributions collected on the taxable remuneration are given, with the exception of contributions included in field 70,
  • 70. contributions from the taxed remuneration, i.e. included in lines 2 and 6 (applies to persons up to the age of 26), are shown,
  • 71, you should enter the contributions calculated on the remuneration on which the tax was not collected - shown in item 86 (applies to persons up to the age of 26).

Items 72 to 74 concern tax deductible health insurance premiums.

It is important that PIT-11 does not indicate the full value of the premium (9% of the basis for its determination), but only 7.75% of the basis. Contributions from taxable remuneration, except for those included in field 73, are entered in item 72. In field 73, contributions from taxable remuneration, i.e. included in lines 2 and 6, are shown (applies to persons up to the age of 26 years). .). However, in item 74, contributions from tax-exempt remuneration (shown in item 86 - for persons up to the age of 26) should be entered.

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F. Information on the amount of revenues referred to in Art. 20 paragraph 1 of the act

Part F of the PIT-11 declaration (fields 75 to 82) contains information about the amount of revenues paid by an entity that is not a tax payer. These are revenues from, among others:

  • harvest work contracts,
  • the activation agreement,
  • contracts for which the paying agent is an entity other than an entrepreneur,
  • non-cash prizes worth over PLN 200.

In fields 67, 78 and 80, enter the type of income (this is the description). Items 75, 77, 79, 81 are places to enter the amount of income. The sum of these fields is entered under heading 82.

G. Information on income exempt from tax and the attachment

This part of PIT-11 should contain information about the income benefiting from the tax exemption. It shows the remuneration of people up to the age of 26 who have provided the employer with declarations of willingness to take advantage of the new tax relief.

Item 83 shows the amounts of the scholarship paid, but up to the exempt value - on which no tax advance is required.

Field 84 is the place where you enter invalidity pensions received from abroad (due to war invalidity), amounts of support granted to war victims and members of their families, and accident pensions (the invalidity arose in connection with forced residence on work in the Third German Reich in 1939-1945).

Field 85 shows revenues from non-returnable foreign aid. Payers who do not settle this type of income leave this field blank.

Item 86 is the sum of fields 87 and 88. Field 87 refers to revenues from employment and related relationships, while field 88 - revenues from contracts of mandate. They provide the salaries of young people exempt from PIT. The amount in field 86 may not exceed the exemption limit, i.e. PLN 85,528.

In field 89, it is specified whether PIT-11 will be accompanied by information on the amounts paid to the taxpayer for the performance of social and civic duties - PIT-R.

Parts H and I signatures

Part H of the information is to be completed by the taxpayers. On the other hand, part I - submitting non-payers who filled in part F. In boxes 90. and 91. you must enter your name, surname, signature or an overprint with the name, surname and official position.

How to fill in PIT-11 in the wFirma.pl system?

HR and payroll software often allows you to generate PIT-11 declarations. A very intuitive system in which we can find PIT-11 in the latest version is wFirma.pl. With its help, people conducting HR and payroll settlements will easily generate this information through: PERSONNEL »DECLARATIONS» ADD A DECLARATION »PIT-11.

Importantly, the wFirma.pl system can send declarations directly from the system. It is enough to select the created PIT-11, and then select SEND / EXPORT »SEND TO THE US OR ZUS.

The latest version of PIT-11 is very complicated and its preparation can be a lot of trouble. Therefore, it is worth using software in which the PIT-11 information will be filled in automatically, and therefore the taxpayer can be confident about its correctness.