The PIT 11 – Annual tax returns in 2019

The PIT-11 is the basic information on income, earnings, cost of incurring income and personal income tax withheld. It is the information provided by the payer, who settles, collects and withholds the payments for income tax. The PIT-11 provides the basic source of knowledge required to fill annual tax return forms such as the PIT-37 or the PIT-36.

 

The payers, including employers and principals, are obliged to provide information, both to the taxpayer and the tax office, on the actual income and income tax withheld and paid in. income and . These is listed on the PIT-11 form.

 

The PIT-11 form, apart from information on income earnings and withheld tax, also contains data on costs of incurring income and the  collected insurance contributions (pension and health insurance contributions). The PIT-11 document generally reveals revenues taxed at the tax scale rates (of 18% or 32%). The payer is obliged to withhold and pay the advances on the tax and the contribution of these revenues.

 

The PIT-11 may also contain data from different sources of income, not only from the employment contract, but also from:

• an order contract, an order contract with natural person who has custody of the children, contract of work;
• copyrights;
• work that falls during a provisional detention;
• business performed autonomously and socially;
• membership in an agricultural cooperative;
• benefits from the Labour Fund and Employee Benefits Guarantee Fund;

Deadlines for submission of PIT-11 in 2019:

The entity that draws up the information about the paid amounts, communicates the PIT-11 to the taxpayer, on whose behalf it was making payments, no later than till the end of February of the year following the tax year accounted for. It does not matter whether the payer decides to deliver the employee the PIT-11 form in printed on in electronic form. In both cases, the closing date is end of February the year following the end of tax year.

In 2019, the closing date for delivery of the PIT-11 form to the tax office by the person who prepared this information is end of January. All PIT-11 forms should be sent to the tax office until January  31, 2019. It should be addressed to the office responsible for the residence of the taxpayer. It is also important to remember, that the PIT-11 should be sent to the tax office solely with use of the e-deklaracje software.

Who does not submit the PIT-11?

There are exceptions when the employer is not obliged to submit the PIT-11 form. They include hiring people (who are not full-time employees) on the basis of contract to perform specific task or commission, when the agreed amount of remuneration is not higher that PLN 200. For this type of workers, the employer withholds the so-called flat-rate income tax at the rate of 18% of income, declared with the use of PIT-8A form. When hiring employees under the abovementioned conditions, the employer is not obliged to issue the the PIT-11 tax return form.