Employers, including clients of our PRWT accounting office, are obliged to provide employees with annual information for the insured person and PIT-11 information. Some employers additionally provide employees with the so-called pay slips. How should these documents be transferred?

The need to provide employees with annual information for the insured person results from Art. 41 section 8 of the Act on the social security system. In accordance with Art. 42g of the Personal Income Tax Act, the employer is obliged to provide the employee with PIT-11 information by the end of February of the year following the tax year.

Moreover, some employers provide their employees with slips containing information on their remuneration, i.e. pay slips, pursuant to the provisions of the Labor Code on providing employees with information on the components of their remuneration.

In the case of each of the above. documents, the regulations do not specify a single form for their submission to the employee. These documents can be physically handed over to the employee or sent (by letter or electronically). However, due to the scope of personal data contained in these documents, the employer is obliged to comply with the provisions on personal data protection. Consequently, any other way of providing employees with the above-mentioned documents than personal collection by the employee requires the employee’s consent in this respect and the employee’s indication of a convenient form of collecting these documents. Therefore, in order to improve the circulation of documents and enable employees to choose a convenient form of receiving them, each employee may, at his or her own discretion, choose how the indicated documents will be received. However, the employer should make sure to have a document confirming the form of receiving these documents chosen by the employee.