Payroll and HR
PIT-4R: what is it?
Annual payer's return on PIT advances withheld
PIT-4R is the annual summary of income tax advances withheld by the payer from employees and contractors. It is filed by the end of January.
Key answers
- What it is
- A payer's summary return: the total amount of PIT advances withheld during the year from all the people to whom the payer paid remuneration.
- Who it affects
- Payers of income tax advances: employers and clients.
- When
- By the end of January of the year following the year it concerns. If 31 January is a day off, the deadline ends on the next working day.
- Where
- Electronically to the tax office through e-Deklaracje, signed by the payer.
How it works in Zaksio
Zaksio prepares PIT-4R together with PIT-11 from the payroll data.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: Tax Portal: PIT
