Employers have to file PIT-11 form at the tax office, and then deliver the declarations to their employees. What is the deadline for submitting a correction to the form so that the new information can be implemented into employees` e-PIT service?
Because of numerous amendments and new regulations, the completion of PIT-11 for 2019 may cause many problems for employers. Difficulties mainly concern the settlement of the so-called allowance for young people, i.e. exemption from income tax for people under 26 years of age. This situation has been further complicated by the publication of KIS (National Revenue Administration Information Centre – Krajowa Informacja Skarbowa) explanations contradictory to the guidelines of the Ministry of Finance. The companies which have already completed PIT-11 according to KIS interpretation are now obliged to correct their declarations. Moreover, some companies may also have problems with sending PIT-11 to the tax office electronically and acquiring an e-signature.
PIT-11 – THE MOST IMPORTANT DATES FOR EMPLOYERS
31 January 2020 – the deadline for filing PIT-11 form at the competent tax office
2 March 2020 – the deadline for delivering PIT-11 to employees
On starting to fill in PIT-11 tax return form for your employees and contractors, it is worth to consult the new Instruction of the Ministry of Finance and pay special attention to the following issues:
1. Zero PIT, i.e. the tax allowance for people under 26 years of age
The settlement of tax allowance for young people can be a big challenge for employers. First of all, it should be noted that only the version 25 of PIT-11 is officially used to settle the allowance for people under 26 years of age.
2. Version 25 of PIT-11 differs from the previous ones in E and G parts
Part E includes the following information:
Part G includes:
3. Sending PIT-11 to the tax office exclusively electronically by 31 January
Employers should file PIT-11 tax return form for their employees and contractors at the tax office (competent for an employee) electronically by 31 January 2020. Failure to comply with this obligation may result in a fine imposed by the court or by an authorised taxation officer. Submitting PIT-11 form by electronic means requires an e-signature (concerns all entities other than natural persons).
4. Delivery of PIT-11 to an employee by 2 March
An employer is obliged to deliver the completed PIT-11 form to employees and persons working under the contracts of mandate by 2 March. This can be done in three ways:
5. UBD (Uniwersalna Bramka Dokumentów) – Universal Documents Gate
The implementation of UBD allowed employers to send up to 20 thousand declarations to the tax office at the same time if sending PIT-11Z, PIT-8CZ, PIT-RZ. Note: UBD does not support PIT-4R forms (they must be sent separately).
6. PIT corrections for the previous years
From February 2020, it will be possible to re-submit other than version 25 of PIT-11 form when submitting corrections for the previous years.
7. Valid versions of tax return forms other than PIT-11
If a remitter corrects the form, the corrected PIT-37 statement in your e-PIT service should be visible the day after the tax office approves the PIT-11 system. If the corrected form is submitted to the tax office after 15 February 2020, it may happen that the correction will not be included in the e-PIT service. In such a case, the taxpayer is obliged to make the correction of the obtained income in his PIT-37 tax return. In such a situation, it is worth to notify the tax office competent for the taxpayer in writing about this fact.
Entrepreneurs submitting their tax returns for 2019 have to fill in the forms themselves (KIS has withdrawn from the implementation of e-PIT service for companies). The deadline for submitting the returns officially begins on 15 February. Therefore, even if an entrepreneur submits a tax return form earlier, the deadline for the refund of the overpayment starts on 15 February anyway.
The deadline for overpayment refund for the companies which make online settlements this year is only 45 days. For the other companies making traditional settlements on paper forms the deadline is much longer and amounts to 3 months.
In the case of IP Box and R&D tax relief, the 5% tax rate can only be disclosed in annual tax settlement, it is not possible to take advantage of these tax reliefs from the beginning of the year.
PIT-11 PIT-8C PIT-19A PIT-16A
31 January 2020
29 February 2020
2 March 2020
PIT-36 PIT-36L PIT-37 PIT-38 PIT-39
30 April 2020
The first day of submitting tax return forms for entrepreneurs
15 February 2020
Failure to comply with the above deadlines may result in the imposition of fiscal fines.
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