Poland: employer's monthly PIT advance payment on employee salaries due by the 20th
Kas mėnesį, iki 20 dienos. · Applies only in months when the employer paid salary or other PIT-withholdable employment income; the annual PIT-4R return each year reconciles the year's advances rather than a monthly declaration.
Kas keičiasi
Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Kam taikoma
Every Poland-registered employer paying salaries, board-member remuneration, or other employment income subject to PIT withholding.
Dydžiai: mikro, maža, vidutinė, didelė · Sektoriai: Visi sektoriai · Taikoma, jei: Turime darbuotojų
Ką daryti
Calculate and withhold PIT advances on wages paid during the month, then pay the withheld amount to the tax office's microrachunek podatkowy by the 20th of the following month. File the annual PIT-4R return (plus individual PIT-11 statements) after year-end; no monthly PIT-4R submission is required.
Artimiausi terminai
Sankcijos
Late-payment interest under Article 53 of the Tax Ordinance; a płatnik who fails to withhold or remit PIT advances risks personal payer liability under the Tax Ordinance.
Šaltiniai
- biznes.gov.pl - Jak rozliczać PIT pracownika (20th-of-month PIT advance deadline) (www.biznes.gov.pl)
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