PIT-11 of the spouse - does the employer have the right to request such information?


Pursuant to Art. 94 point 9a of the Labor Code, the employer is obliged to keep documentation in matters related to the employment relationship and personal files of employees. On the other hand, the granting of benefits and the amount of payments from the Company Social Benefits Fund depends on certain criteria, i.e. life situation. However, can the employer request the spouse's PIT-11 information?

What information can the employer retrieve?

In art. 22 of the Labor Code provides for a catalog of information that may be collected by the employer in connection with the employment of an employee. Art. 22 of the Labor Code
"§ 1. The employer requires the job applicant to provide personal data, including:
1) first name (names) and surname;
2) date of birth;
3) contact details indicated by such a person;
4) education;
5) professional qualifications;
6) the course of previous employment.
§ 2 The employer requests personal data referred to in § 1 points 4-6, when it is necessary to perform work of a specific type or on a specific
§ 3 The employer requires the employee to provide additional personal data
1) residential address;
2) social security number, and in the case of its absence - the type and number of the document confirming identity;
3) other personal data of the employee, as well as personal data of the employee's children and other members of his immediate family, if providing such data is necessary due to the employee's use of special rights provided for in labor law;
4) education and the course of previous employment, if there was no basis for their request from the person applying for employment;
5) the payment account number, if the employee has not submitted an application for payment of remuneration personally.
§ 4 The employer requests personal data other than those specified in § 1 and 3, when it is necessary to exercise the right or fulfill the obligation resulting from the law.
§ 5 The personal data is made available to the employer in the form of the data subject's declaration.The employer may request that the personal data of the persons referred to in § 1 and 3 be documented to the extent necessary to confirm them ”. In matters of personal data not regulated above, the provisions on the protection of personal data shall apply.

Who is the administrator of employees' personal data?

The main rules for the processing of personal data are contained in the Act of May 10, 2018 on the protection of personal data and in the Regulation of the European Parliament and of the Council (EU) 2016/679 of April 27, 2016 on the protection of individuals with regard to data processing personal. Pursuant to GDPR, the Personal Data Administrator is a natural or legal person, public authority, entity without legal personality or another entity that independently or jointly with others determines the purposes and methods of personal data processing. On the other hand, the creation of an employment relationship imposes on the employer a number of obligations related to documenting the work progress of employees. This makes the employer the administrator of employees' personal data. However, it should be remembered that he is often also a joint controller and sometimes even a processor.

The regulation on the protection of personal data introduces the basic rules for the processing of personal data:

  • legality (lawfulness, fairness and transparency) - means that data processing should be lawful, fair, honest and transparent,
  • purposefulness (for a limited purpose) - the employer may process data only for a specific purpose,
  • data minimization - means that employee data should be processed only to the extent that it is necessary,
  • storage restrictions - data should be stored for no longer than is necessary,
  • correctness - data collected by employers must be real, true, complete and updated,
  • integrity and confidentiality - the employer is obliged to fully secure the processed data,
  • accountability - the controller is responsible for compliance with the rules and should be able to demonstrate compliance.

The employer must comply with the above rules when collecting and processing data.

When can the employer request the spouse's PIT-11 information?

First of all, it should be noted that the employer who processes personal data may not collect them to a greater extent than it is intended to achieve the purpose for which the data are obtained. Therefore, the employer should expect from the employee only such data that is used to achieve a specific assumption, and will not be obtained and collected only for future use. However, it should not collect more detailed data beyond the existing needs of the workplace, or those indicated in specific regulations.

The employers' request for the data contained in the spouse's PIT-11 forms should be related to the requirements and implementation of internal regulations and serve a specific purpose. Most often, they expect such information in order to confirm the employee's income per one family member when granting him the appropriate benefit from the Company Social Benefits Fund. It is worth remembering that if the employer requires them in order to determine the entitlement to benefits from the Company Social Benefits Fund, it should be properly regulated in the regulations of the Company Social Benefits Fund. Thus, an employee who applies for this benefit may be asked by the employer to confirm the amount of the spouse's income. The regulations of the Company Social Benefits Fund in force at the given employer should be agreed with the trade union organization, contain detailed information which documents must be submitted by the employee in order to collect the benefit. It is worth noting that he can document the amount of income by declaring the amount or providing the spouse's PIT-11 form for inspection. Only the fulfillment by the employee of all the conditions specified in the ZFŚS regulations will enable the employer to grant the benefit. In addition, the employer may request that the spouse's PIT-11 form be presented for inspection in order to properly verify the income.

The position of the Personal Data Protection Office on the information necessary for granting benefits from the Company Social Benefits Fund

Granting benefits and the amount of subsidies from the Company Social Benefit Fund depend on certain criteria, i.e. the life, family and material situation of the entitled person. This means that the employee's situation requires its definition in this case, i.e. the processing of personal data of the employee and his family members. However, this must not lead to a wider collection of data than necessary. The Office for Personal Data Protection in its guide indicates that the employer's right to request information and submit relevant documents should be justified in the regulations. However, UODO emphasizes that it is forbidden to collect irrelevant or more detailed data, as well as data "for the future". Therefore, obtaining a copy of the tax return (PIT) of a person who is a family member of the employee is not necessary when verifying the financial situation. It can be done in a different way. According to the Personal Data Protection Office, the PIT may only be submitted for inspection by the employer in order to carry out such verification.

The Office also recommends considering adopting other solutions in this case, eg recognition of declarations on the amount of income per one member.

According to the GDPR, personal data should be collected only to the extent necessary and on the basis of relevant provisions. As follows from the position of the Office for Personal Data Protection, the employer may request the spouse's PIT-11, but only for inspection.