PIT-11 - information on paid advances for 2020
As a payer, every employer is obliged to submit the PIT-11 declaration to their employees and the tax office. PIT-11 is personal information about the employee's annual income and advances charged for income tax by the payer (workplace). Issuing the declaration is associated with the observance of predetermined deadlines and formalities. Read the article and find out the details of the topic discussed!
What is the basis for issuing PIT-11 and who does this obligation apply to?
PIT-11 is information about the amount of revenues and income obtained by an employee. This declaration is required to be issued by employers on account of collected and paid advance payments for income tax on remuneration:
- employees (people employed under an employment contract),
- performers of works,
- the copyright buyer.
PIT-11 should also include information on revenues:
- from personally performed artistic, literary, scientific, coaching, educational and journalistic activities;
- achieved in the course of completing graduate apprenticeships;
- received by persons performing activities related to the performance of social or civic duties;
- received by persons belonging to management boards, supervisory boards, committees or other governing bodies of legal persons;
- revenues earned on the basis of enterprise management contracts, managerial contracts or contracts of a similar nature.
PIT-11 is issued by, among others:
- agricultural production cooperatives and other agricultural production units;
- pension bodies;
- entities which pay pensions from abroad;
- universities, research centers, workplaces and other organizational units;
- field offices of the Guaranteed Employee Benefits Fund;
- pre-trial detention centers and prisons;
- branches of the Military Property Agency;
- center for social integration;
- a court bailiff or an entity that is not a legal successor of the workplace, taking over the obligations.
Form of submitting the PIT-11 declaration
The said declaration should be submitted to tax offices only in electronic form. Regardless of the number of employees employed by the employer, the form of PIT-11 submission is the same for everyone. Forms submitted in traditional paper form will be rejected by the office.
On the other hand, PIT-11 may be provided by the employer to the employee in any form, for example:
- by letter or
- in electronic form.
The electronic form requires the employer to have a qualified signature.
Deadlines for submitting the PIT-11 declaration
The deadline for submitting the PIT-11 declaration to the tax office is the last day of January (January 31 of the year following the tax year). However, the deadline for submitting the PIT-11 declaration to the taxpayer (employee) is the last day of February.
If the employer does not fulfill the obligation to submit annual tax returns on time - he will face a penalty. This is due to the fact that, on the basis of the PIT-11 declaration received from the employer, the employee prepares the annual PIT-37 tax declaration, which must be submitted to the Tax Office by the end of April.
PIT-11 for a foreigner employed in Poland?
Whether or not the employer will issue a PIT-11 to a foreigner employee depends on whether the employee has a tax residence status and what form of cooperation has been concluded.
A Polish tax resident is a person who resides in our country.
Art. 3 § 1a of the Personal Income Tax Act
A person residing in the territory of the Republic of Poland is a natural person who:
1.has a center of personal or economic interests (center of vital interests) on the territory of the Republic of Poland, or
2. stays on the territory of the Republic of Poland for more than 183 days in a tax year.
For a foreigner employed in Poland who has the status of a tax resident, the employer should always issue a PIT-11.
It is worth remembering that in the case of employment contracts, the status of residence is irrelevant. Such an employee is always accounted for on general principles and receives PIT-11. It is different in the case of a civil law contract.
If a foreigner who does not have the status of a resident performs work in the territory of Poland on the basis of a civil law contract (order or work), a flat-rate income tax of 20% of income should be charged on his remuneration.
IFT-1 should be issued for a non-resident employed under a civil law contract. This document is information about the amount of income (income) obtained by natural persons who do not reside in Poland. IFT-1 / IFT-1R are forms that are equivalents of PITs.
Exemption from the obligation to submit PIT-11
Employers who hire contractors or contractors whose remuneration specified in the contract does not exceed PLN 200 are exempt from the obligation to submit the annual PIT-11 tax declaration. As a rule, a flat-rate income tax (in the amount of 17%) is paid on the remuneration of such persons, which must be shown in the annual PIT-8AR declaration.
Annual PIT and PIT-11
The taxpayer (employee) who receives PIT-11 is obliged to make an annual settlement of the income obtained on its basis. In the case of natural persons who do not conduct business activity, the appropriate form is PIT-37. If he does not receive the PIT-11 declaration on time, he may file a complaint against the unreliable employer with the tax office. In such a situation, the tax office provides the taxpayer with the data necessary to complete PIT-37, provided that he received them on time from the entrepreneur.
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Issuing PIT-11 for an employee in the wFirma.pl online accounting system
When we run human resources in the wFirma.pl system, issuing a PIT-11 for an employee is extremely simple. What's more, the generated document can be conveniently sent to the tax office without the need for an electronic signature. Data on earnings, tax deductible costs and premiums will be collected from previously generated payrolls / bills in a given year and from data entered into the system concerning the employee. In order to generate PIT-11 in the program, go to the PERSONNEL »DECLARATIONS» ADD »EMPLOYEE INCOME DECLARATION (PIT-11) tab.
To send the generated documents from the wFirma.pl system, select the created PIT-11 and select the "Send to the Tax Office or ZUS" option.
When sending declarations electronically to the tax office, you must keep the Official Receipt Certificate (UPO) for evidence purposes, which can also be generated and downloaded via the wFirma.pl system.