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PIT-11 - information on paid advances provided after the deadline

When employing an employee, one should bear in mind the numerous obligations that arise from this. One of them is the preparation of annual PIT-11 declarations. Read our article and learn more about it.

Who is PIT-11 for?

The above-mentioned declaration is used to show the amount of income earned by the employee in one workplace and about the received income tax advances. PIT-11 is prepared not only for the employee, but also for the tax office under which the employee is subject.

Until when the PIT settlement?

The deadline for preparing and submitting PIT-11 information to the tax office is the last day of January. However, the final date for submitting the declaration to employees is the last day of February.

Due to the fact that in 2021 both January 31 and February 28 fall on Sunday, the transfer of PIT-11 to the Tax Office should take place no later than February 1, and the employee should receive it no more than March 1.

To which office should I submit my PIT-11?

The PIT-11 declaration is submitted to the tax office competent for the employee's place of residence. However, it is worth remembering that when issuing PIT-11, the employer is obliged to prepare it in an electronic version delivered to the office indicated in the information. Importantly, entering an incorrect tax office in PIT-11 does not require submitting a correction. This is because the Tax Office, which received PIT-11, will forward this information to the office competent for the taxpayer.

PIT declaration via the Internet

Employers submit PIT-11 to tax offices in electronic form. The Ministry of Finance made it possible to send information via the Internet via the e-Deklaracje system. When providing PIT via the Internet for evidence purposes, it is enough to keep the Official Receipt Certificate (UPO). PIT-11 delivered in paper form to the tax office will not be accepted by it.

Last minute PIT-11 shipment

In the case of electronic shipment, the declaration is deemed to have been delivered when it is confirmed by an official acknowledgment of receipt. Therefore, no later than on January 31, 2020, the payer, after sending PIT-11, should receive an official confirmation of receipt. Usually, after submitting the declaration via the Internet, the confirmation is automatically generated by the system of the Ministry of Finance. This code is known as the Official Receipt Certificate. When the ministry system is overloaded, you can wait for the DTT for several or several hours. In such cases, the PIT-11 shipment started in the last days of January could be completed after the deadline. Therefore, the payer may be fined for submitting the declaration untimely.

PIT online also for the employee

Not only tax offices can obtain PIT in electronic form. In the case of an employee, you can also use the online form. In this way, entrepreneurs gain both time and money that would otherwise be spent on envelopes and postage stamps.

However, it should be remembered that in order to correctly submit the annual income summary, you must, inter alia, upload a file:

in an uneditable form,
compliant with the specimen from the act,
provided with a secure electronic signature (qualified signature).

In addition, a confirmation of receipt of the document by the addressee must also be obtained (for evidence purposes). It is also considered a good practice to obtain consent to receive PIT-11 electronically.

Income tax

On the basis of the PIT-11 information received, employees are able to make a correct annual settlement of their income. They have until April 30, i.e. about 2 months from the date on which the employer is obliged to issue a document informing about income, costs and income tax advances paid. Start a free 30-day trial period with no strings attached!

Information on paid advances provided after the deadline - active regret

Unfortunately, there are situations in which the employer does not meet the statutory deadline for submitting PIT-11 information, for which he or she is threatened with a fine specified in the provisions of the Fiscal Penal Code. This is even up to 180 daily fines.

In previous contacts with the tax office, in the event of untimely submission of documents, the institution of active grief was often used, as defined in Art. 16 kks:

„The perpetrator who, after committing a prohibited act, notifies the prosecuting authority, revealing the relevant circumstances of this act, in particular persons cooperating in its commission, is not subject to penalty.”

Active regret consists in informing (in writing) the tax authority about a fiscal offense. On the other hand, the authority takes into account the notification in a situation where it is not yet in the possession of knowledge about the commission of this prohibited act by the payer.

When the shipment was possible by post, the tax authorities took the active regret into account for the first few days after the deadline. Due to postal activities, the declarations could reach the offices after a few days. However, when PIT-11 was sent on the last day of the deadline, it was considered compliance with the deadline.

Currently, declarations are submitted only electronically, and the information sent is sent directly to the gate of the Ministry of Finance. That is why tax offices already have full information on who did not submit the declaration on February 1. Thus, the tax office knows about the commission of a prohibited act and thus the active regret may not be recognized by the tax authorities.

Shipment of PIT-11 from wFirma.pl

With the help of the wFirma.pl system, people conducting HR and payroll settlements can easily generate and send PIT-11 information. The PIT-11 declaration is generated in the tab: PERSONNEL »DECLARATIONS» ADD DECLARATION »PIT 11.