Where to submit PIT-4R for employed employees?


PIT-4R is a declaration which is a collective summary of the basics and amounts of tax and tax advances collected and paid by the payer in a given tax year. Form PIT-4R is completed for the previous year. Payers have the time to submit declarations to the Tax Office for 2020 by January 31, 2021.

Who is required to issue a PIT-4R?

The obligation to submit a PIT-4R declaration applies to salaries resulting from employment contracts and civil law contracts, as well as situations in which the payer employed pupils or students for a paid internship, on which he collected an advance on income tax.

Time limits related to PIT 4R

The PIT-4R declaration is usually submitted to the tax office by the end of January of the year following the given tax year. However, in a situation where the contract with the employee ends before the end of January, PIT-4R is delivered within the standard period.

Only in the case when the payer ceases the activity before the end of January of the tax year following the given year, the PIT-4R declaration is submitted by the date of the cessation of this activity.

The PIT-4R forms are prepared by the payer only electronically and sent to the tax office by the end of January.

Submitting the declaration after the deadline is a tax offense. Pursuant to the Fiscal Penal Code, the sanction for such an act may take the form of a fine or even imprisonment.

Tax office to which you should submit your PIT-4R

The Pit 4R is sent electronically to the gates of the Ministry of Finance. However, in the form, the appropriate tax office should be indicated with respect to:

  1. the place of residence of the payer, if it is a natural person,
  2. the place of the payer's seat,
  3. the place of business of the payer, if the payer is not established.

If during the year or after its end, but before January 31 of the following year, the place of residence or registered office (place of business) of the payer changes, then PIT-4R is submitted to the Tax Office competent for the first day of the last month for which the taxpayer is submitted. declaration.

Importantly, the payer submits PIT-4R only to the tax office. There is no obligation to send it to an employee, contractor, contractor or apprentice employed under a graduate internship contract.

A payer who is a natural person submits PIT-4R to the tax office competent according to the place of residence.
Payer who is not a natural person - according to the seat or place of business (if he has no seat).

Payer's remuneration

The payer has the right to deduct (deduct) his own remuneration from tax advances. It is due for the timely payment and correct calculation, collection and payment of tax advances for the employed persons. The remuneration of the payer is 0.3% of the amount of taxes collected by the payers. The amount of the salary is deducted from the amount of taxes collected by the payers. On the other hand, in the PIT-4R form, the payer details the deducted remuneration broken down into individual months of the year.

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Example 1.

In January, the employer collected an advance on employee tax in the amount of PLN 9,000. For the timely payment of taxes, it may reduce the value of the transfer to the tax authority by 0.3% of this amount, i.e. by PLN 27 (9,000 * 0.3%). This means that the tax office transfers the amount of PLN 8,973 (PLN 9,000 - PLN 27).

In a situation where the payer has collected tax unduly or in an amount higher than due, he is obliged to return the undue remuneration to the account of the competent tax office, together with interest for late payment.

Read more about the PIT-4R declaration:
PIT-4R - how to fill it in so as not to make mistakes?
PIT-4R correction - situational events
PIT-4R - settlement of tax advances collected, submitted after the deadline

PIT 4-R in the wFirma.pl system

The PIT-4R annual declaration can be easily prepared in the wFirma.pl system. In order to prepare a PIT 4R, go to the START tab »TAXES» ANNUAL DECLARATIONS »ADD A DECLARATION, then select the ANNUAL COLLECTIVE INCOME DECLARATION from the list (PIT 4R).

The PIT-4R declaration prepared in the system can be sent directly by e-mail by selecting the selected declaration and selecting the SEND TO THE OFFICE option from the top menu. For authorization, you need to enter the amount of revenue received (for shipments in 2021, it will be revenue from 2019).

After the declaration is correctly accepted by the gate of the Ministry of Finance, it will be possible to download the DTT confirmation.