PIT-4R declaration only in electronic version


Employing employees assumes responsibility, inter alia, for paying monthly advances for personal income tax (the so-called PIT-4) charged for each of the employed persons. At the same time, he becomes a payer of income tax paid on behalf of employees, therefore he is obliged to settle annual settlements on the PIT-4R declaration.

Income tax settlement for employees

Advance payments for employees are payable by the 20th of each month for the previous month. Annual information on the collected income tax advances is provided by the employer (payer) to the tax office on the PIT-4R form. The final disclosure of due advances on the PIT-4R declaration for a given year takes place no later than on January 31 of the year following the one for which the advances were paid.

PIT-4R only via the Internet

For several years now, the e-declarations service has been available on the website of the Ministry of Finance, which allows you to send PIT settlements online. From year to year, new solutions are developed that allow for an ever wider range of data sent via the Internet. From 2019, all employers should submit PIT-4R only in electronic form. Currently, declarations submitted in paper version will not be accepted by the tax office. PIT-4R declaration submitted via the Internet by a payer who is a natural person, does not have to be signed with an electronic signature. When sending the declaration, it is enough to provide the payer's authorization data (name, surname, NIP / PESEL number, date of birth, amount of the revenue shown).

Power of attorney to sign the PIT-4R declaration

An entrepreneur who does not draw up a PIT-4R declaration on his own, and via an accounting office, may use the electronic signature of another person, e.g. an accountant from an accounting office, appointing him / her to be a proxy for submitting the declaration. For this purpose, you must submit the UPL-1 form to the tax office. Start a free 30-day trial period with no strings attached!

Official confirmation of receipt when submitting PIT-4R

Since submitting the declaration on time is the responsibility of the payer, it is important to have a confirmation that the declaration has actually been delivered to the office. The confirmation of submitting the online declaration is the official UPO certificate - confirming that the formally verified form was sent to the tax office.

Generating the PIT-4R declaration in the wFirma.pl system

In the payroll systems, you can easily draw up a PIT-4R declaration for people who were employed in the previous year. One of such software is wFirma.pl. To generate this declaration, go to START »TAXES» ANNUAL DECLARATIONS »ADD DECLARATION, then select the ANNUAL COLLECTIVE INCOME DECLARATION (PIT 4R) from the list.

After you create this declaration, you can send it directly to the tax office.

When it is accepted by the servers of the Ministry of Finance, the user will be able to download the UPO.