Year end in payroll: PIT-11, PIT-4R and PIT-8AR

After the year ends, the company files the year's payroll forms: a PIT-11 for each person it paid, the PIT-4R with the PIT advances it withheld and, when there was flat-rate tax, the PIT-8AR. Norman sums them up from the approved payout lists and prepares the files to sign. It sends nothing to the tax office.

The Year end tab

In Payroll, open the Year end tab. It shows the tax year whose forms come next: until the end of February that is last year, after that the current year. The arrows next to the year switch to another one.

The figures come from the approved payout lists paid in that year. The payment day decides the year, not the work month: December pay paid in January belongs to the next year. A draft list doesn't count until you approve it.

Deadlines

At the top of the tab Norman lists the forms with their deadlines:

A deadline that falls on a Saturday or a Sunday moves to the Monday. The PIT-4R and the PIT-8AR show the year's amount.

The table

Under the deadlines, each person has a row for each source of their revenue: Employment, Board (powołanie), Zlecenie and Dzieło. A row shows Revenue, Costs, Income, Advances, Social contributions and Health: the figures that go on the PIT-11. Revenue freed by a relief, such as the relief for the young, shows under its row, e.g. "Exempt revenue (relief for the young)".

Download the files

• Next to each person's name, click PIT-11.
• Next to the PIT-4R and the PIT-8AR, click Download the file.

Each file is an e-Deklaracje XML, ready to sign and send: with the qualified electronic signature of a board member, or with the signature of a proxy who holds a UPL-1. A PIT-11 goes to the tax office of the person's residence, the PIT-4R and the PIT-8AR to the company's office. Norman doesn't file them.

The company files one PIT-8AR a year, with all of its flat-rate tax, and Norman's file would hold only payroll's. So if the company withheld tax from a dividend paid that year (the dividend's PIT-8AR is among its year-end steps, see Closing the year and preparing financial statements for an sp. z o.o.), Norman doesn't make the PIT-8AR: prepare one PIT-8AR with both yourself.

What a PIT-11 needs

• The person's PESEL and the tax office of their residence. In People and contracts, click Edit next to the person and choose the office in Tax office, from the Ministry of Finance's list.
• The company's NIP and its tax office. Add the NIP in the business details (see Company details) and choose the office in the tax settings (see Tax office). The PIT-4R and the PIT-8AR need them too.

If something is missing, Norman says under the table what to add instead of giving you the file.

Pay before Norman in the same year

If a person's year started before payroll moved to Norman (you entered Before Norman this year for them, see Payroll in an sp. z o.o.), their row says the months paid before Norman are missing, and Norman refuses their PIT-11: those months belong on it, and Norman doesn't hold them. Prepare that PIT-11 with your previous accountant's figures, together with Norman's from the table.

The PIT-4R and the PIT-8AR cover the company's whole year. If payroll ran outside Norman earlier that year, for anyone, Norman doesn't make them either, as it holds only its own months: prepare them with the previous accountant's figures.

Not on a PIT-11

Small contracts of up to 200 zł taxed at the flat rate don't go on a PIT-11. Their tax goes on the PIT-8AR, and someone paid only under such contracts gets no PIT-11.

Handing the PIT-11 to the person

The law sets no form for handing a PIT-11 to the person. E-mail, a portal or paper all work: keep proof that it was delivered.