New Year in Human Resources and Payroll

No changes in 2017 return forms

Based on the PIT return forms published on the website of the Ministry of Finance, no changes have been introduced for 2017. Unfortunately, presently, two form templates have not been published for 2017 i.e. PIT-8AR, PIT-4R. As announced by the National Taxation Information office, no changes have been planned for these forms as well. With regard to the above, there is no need to adjust your Human Resources and Payroll module in this scope.

Employers no longer responsible for the settlement of PIT returns – PIT-40 disappears

The Polish Journal of Laws as of 15 March, 2017 (item 528) contains the changed texts of the personal income tax act as well as penal and fiscal code.  The legislator has withdrawn from the solution that was applicable even for 2016 PIT returns that involved calculating the annual income tax on the PIT-40 form by tax payers. Article 37 of the personal income tax act is no longer valid. Instead of this solution, for 2017 settlement, the taxpayer can optionally choose to have the annual return form prepared by a relevant tax office or fill in the document and submit it himself/herself.

Updated setup for 2018 indicators

In relation to the upcoming year 2018, it should be remembered that indicators (periodic data) should be set up as required for 2018. Compared with 2017, the following indicators are subject to change:

Minimum remuneration amount: 2100 PLN
ZUS (Social Insurance) limit/: this amount has not been published yet
K.U.P. limit/Limit of tax deductible expenses 50%: 85 528 PLN (applies to the Contract for Specific Work)

Dates of mailing for PIT returns and information sent to tax offices and employees.

The entrepreneur should know and observe the due dates for filling in tax return forms and information for 2017. In this scope:

  • PIT-28 (with attachments PIT-28/A, PIT-28/B), PIT-16A – should be sent not later than 31 January 2018
  • PIT-4R, PIT-8AR – should be sent not later than 31 January 2018 ,
  •  PIT-11, PIT-8C, PIT-R, IFT-1R – should be sent by 31 January, 2018 only to a relevant tax office, if delivered in paper form.
  • PIT-11, PIT-8C, PIT-R, IFT-1R – should be sent not later than 31 January 2018 in electronic form to a relevant tax office; in any form, including printout to ‑ an employed taxpayer.
  •  PIT-36, PIT-36L, with attachments incl. PIT/B, PIT/ZG, PIT/TP depending on the type of business activity performed, should be sent by the end of April 2018.