PIT11 - will soon be the deadline for submission
PIT 11 is crucial for the settlement of employee tax. This document contains information about the income of 2016 years and collected tax withholding.
Information PIT-11 as a rule drawn up by the end of February of the year following the tax year (Art. 39 paragraph. 1 of the Act on PIT) and send it to the office. This is also the deadline for awarding the employee. For failing to employee PIT-11 to 28 February, employers threaten punishment.
The employer must issue PIT-11 before an employee who left the service (with notice, agreement of the parties or disciplinary) or retired during the year if the employee requests it. At the written request of the taxpayer, within 14 days of the date of this request, the employer (payer) shall prepare and submit taxpayer PIT-11 and submit to the tax office.
PIT-11 information shall be made only if the taxpayer does not make an annual calculation of tax (PIT-40) (art. 39 paragraph. 1 of the PIT Act).
T-11 is prepared in triplicate:
- one copy of the payer transmits the taxpayer,
- one copy sent to the tax office competent by place of residence of the taxpayer (employee, contractor etc.),
- one leaves at home on record.
If an employee was on maternity leave for the whole tax year and did not receive within that period any benefits from the employment relationship taxable - no need to issue information PIT 11. Employer, remember that the deadline for issuing employees and submitting to the office PIT-11 passes for 2016 is 28 February 2017 year.