What to do if the employer has not provided us with PIT-11?
As a payer, the employer is obliged to provide his employee with PIT-11 for the previous tax year by the end of February. This is personal information about his annual income and advances charged for income tax by the payer, i.e. the workplace. What to do if, after this deadline, the taxpayer has not yet received the said declaration? You should definitely not wait idly for the employer to fulfill his obligations.
Who is required to submit a PIT-11 declaration?
Pursuant to the regulations, it is the taxpayer, i.e. the employee, that is obliged to settle the tax annually by submitting the PIT-11 declaration within the statutory deadline. The exception is the situation in which the workplace makes the annual settlement for the employee. However, even then, the taxpayer should be interested in whether the correct declaration was received by the office on time.
Therefore, the fact that the employee has not received PIT-11 from the employer does not in any way release him from the obligation to settle the tax. So what to do in a situation when the last day of February has passed and the information on annual income and withholding tax advances collected is not there?
What is the time for PIT-11 settlement?
In a situation where the employer is only late with providing the employee with PIT-11, nothing bad happens. The most important thing is that the taxpayer has enough time to correctly complete the annual tax return on the basis of the information received. The deadline for submitting the annual declaration is 30 April.
Intervention with the employer regarding the failure to issue PIT-11
If the last day of February has passed and the employee has not yet received PIT-11, they should not take this fact lightly. The best solution is to intervene with your employer immediately. If this does not help, it is possible to send a formal reminder by registered mail.
If such actions are unsuccessful, a problem arises - where is the taxpayer to get the data on settled income tax advances?
One of the solutions is to submit a tax return with estimated amounts and possibly later correct the tax return, because the most important thing is to settle the tax on time. When correcting, the reason for submitting the second declaration should be the late submission of PIT-11 information. However, the uncertainty of this action and the problem of having to submit a correction may deter you from this possibility. Moreover, the taxpayer is not sure whether he will be able to collect PIT-11 from the employer even after April 30.
Lack of PIT-11 can be reported to the tax office!
Another solution is to report this fact to the tax office. Failure to fulfill such an important obligation by the employer is associated with fiscal criminal liability and the imposition of a penalty on him, but this does not solve the taxpayer's problem, which is the lack of the necessary data. The most reliable source of information on taxes and contributions levied on income is undoubtedly the tax office.
Certificate based on the records of the tax office
The taxpayer has the right to ask the tax authority for a proper certificate. The Office is obliged to issue them if it can confirm the facts or the legal status resulting from the records kept by the Office, registers or other data in its possession. The taxpayer has to prove that he is applying for a certificate due to his legal interest and that the certificate is used to obtain official confirmation of certain facts or legal status. If it turns out that nothing results from the tax office documents, the application is simple - the payer, i.e. the employer neglected all obligations related to the payment of income tax advances for the employee. As a result, the taxpayer received remuneration on which the payer did not pay the tax. What does this mean for the employee? In such a case, he has to pay tax on his own wages.