With the help of an employer can use an employee who received income from only one payer. However, if you changed jobs or joined the employment in several different places, the profits for 2016 will need to pay yourself.
That consists of a PIT 12?
In a statement released by the employer, the taxpayer States that in 2016, received the income from one payer. In addition, believes that not to use the tax benefit, i.e., relief for children, and preferential calculation of income. Declares therefore that it is not going to pay jointly with a spouse or as a self-nurturing a child.
What steps should the employer, after receipt of the application from the taxpayer?
the Payer determines the worker’s statement specified in the PIT-12. After receiving it, the employer calculates the annual tax for the employee on the form pit-40. This stamp of the employer must pass fiskusowi and the taxpayer before the end of February. Then the taxpayer will not receive from the employer information PIT-11, and the annual Declaration of PIT-40.
If the worker rozliczył payer but the taxpayer has reached the income, the sale of property and property rights, with a cash capital from business activities subject to the uniform rate of 19 percent. or income tax free of fee from revenue ewidencjonowanych, he must file a separate statement, intended for the calculation of these revenues.
tax Benefits and the statement of the PIT-12
the Filing by the taxpayer of a statement of personal income tax-12, a statement to the payer made payments from its name, does not waive its right to receive incentives or preferential settlements with tax fraud. Next provided by your employer form PIT-40, the employee may, in accordance with the General rules – independently file tax PIT-37 or PIT-36. There is time until the end of April 2017.
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