{"id":19419,"date":"2025-04-29T09:36:27","date_gmt":"2025-04-29T07:36:27","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=19419"},"modified":"2025-04-29T09:42:28","modified_gmt":"2025-04-29T07:42:28","slug":"dochody-cudzoziemcow-jak-rozliczac-podatki","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/dochody-cudzoziemcow-jak-rozliczac-podatki","title":{"rendered":"Dochody cudzoziemc\u00f3w &#8211; jak rozlicza\u0107 podatki?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19419\" class=\"elementor elementor-19419\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f69a03c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f69a03c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c34009f\" data-id=\"c34009f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c12bdec elementor-widget elementor-widget-text-editor\" data-id=\"c12bdec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Obowi\u0105zek rozliczenia dochod\u00f3w cudzoziemc\u00f3w w Polsce zale\u017cy od ich statusu rezydencji podatkowej. Okre\u015bla on, w kt\u00f3rym kraju dana osoba ma obowi\u0105zek p\u0142acenia podatk\u00f3w. Wa\u017cne jest ustalenie, czy osoba fizyczna jest rezydentem podatkowym w Polsce, czy nierezydentem. Ka\u017cda osoba, kt\u00f3ra osi\u0105ga dochody na terytorium Polski, podlega polskiemu prawu podatkowemu. Dotyczy to zar\u00f3wno obywateli Polski, jak i cudzoziemc\u00f3w. Cudzoziemcy mog\u0105 korzysta\u0107 z ulg i odlicze\u0144 podatkowych na takich samych zasadach jak obywatele Polski, je\u015bli spe\u0142niaj\u0105 odpowiednie wymogi.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-99672fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99672fa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f8aa73\" data-id=\"7f8aa73\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a653989 elementor-widget elementor-widget-heading\" data-id=\"a653989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rezydencja podatkowa \u2013 Co to oznacza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4311d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4311d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a1f12d\" data-id=\"5a1f12d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-309fdcb elementor-widget elementor-widget-text-editor\" data-id=\"309fdcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Rezydencja podatkowa<\/strong> to <strong>status<\/strong>, kt\u00f3ry okre\u015bla, <strong>w kt\u00f3rym kraju dana osoba ma obowi\u0105zek p\u0142acenia podatk\u00f3w od swoich dochod\u00f3w<\/strong>. To, gdzie pracownik jest rezydentem podatkowym, zale\u017cy od kilku czynnik\u00f3w, takich jak miejsce zamieszkania, d\u0142ugo\u015b\u0107 pobytu czy centrum interes\u00f3w osobistych i gospodarczych.<\/span><br \/><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Centrum interes\u00f3w osobistych to miejsce, gdzie znajduj\u0105 si\u0119 wi\u0119zi osobiste, takie jak rodzina, dom czy szko\u0142a dzieci. Centrum interes\u00f3w gospodarczych to kraj, w kt\u00f3rym prowadzi si\u0119 g\u0142\u00f3wn\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 lub ma \u017ar\u00f3d\u0142a dochod\u00f3w.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rezydencja podatkowa jest r\u00f3wnie\u017c uzale\u017cniona od d\u0142ugo\u015bci pobytu. W Polsce osoba, kt\u00f3ra przebywa na jej terytorium przez co najmniej 183 dni w roku, uznawana jest za rezydenta podatkowego.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-331bc5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"331bc5b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43711b3\" data-id=\"43711b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c97161 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8c97161\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tW Polsce rezydent ma nieograniczony obowi\u0105zek podatkowy. Oznacza to, \u017ce musi rozliczy\u0107 si\u0119 z podatku od wszystkich dochod\u00f3w. Tak\u017ce tych, kt\u00f3re osi\u0105gn\u0105\u0142 poza granicami kraju. Osoba, kt\u00f3ra nie jest rezydentem, podlega ograniczonemu obowi\u0105zkowi podatkowemu. P\u0142aci podatek tylko od dochod\u00f3w osi\u0105gni\u0119tych w Polsce.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bb53e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bb53e6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63762ff\" data-id=\"63762ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3412ba elementor-widget elementor-widget-text-editor\" data-id=\"f3412ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ustalenie rezydencji podatkowej jest wa\u017cne. Pozwala unikn\u0105\u0107 b\u0142\u0119d\u00f3w w rozliczeniach i problem\u00f3w z urz\u0119dem skarbowym.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db0f847 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db0f847\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1566498\" data-id=\"1566498\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c229996 elementor-widget elementor-widget-heading\" data-id=\"c229996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rozliczanie podatk\u00f3w cudzoziemc\u00f3w<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b9eb74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b9eb74\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce70609\" data-id=\"ce70609\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a5b3534 elementor-widget elementor-widget-text-editor\" data-id=\"a5b3534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W przypadku posiadania <strong>statusu rezydenta podatkowego Polski<\/strong>, nale\u017cy rozliczy\u0107 si\u0119 w Polsce ze <strong>wszystkich dochod\u00f3w<\/strong> \u2013 zar\u00f3wno krajowych, jak i zagranicznych. W takiej sytuacji trzeba z\u0142o\u017cy\u0107 odpowiedni formularz PIT. Wyb\u00f3r formularza zale\u017cy od rodzaju uzyskanego dochodu, np. PIT-28, PIT-36, PIT-37, PIT-38 lub PIT-39.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d75f8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d75f8e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fa1973\" data-id=\"2fa1973\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75fa62e elementor-widget elementor-widget-text-editor\" data-id=\"75fa62e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Osoby, kt\u00f3re <strong>nie s\u0105 rezydentami<\/strong> podatkowymi Polski, maj\u0105 <strong>ograniczony obowi\u0105zek podatkowy<\/strong>. W takim przypadku opodatkowaniu w Polsce podlegaj\u0105 wy\u0142\u0105cznie dochody osi\u0105gni\u0119te na jej terytorium. Dotyczy to w szczeg\u00f3lno\u015bci:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wynagrodzenia za prac\u0119 wykonywan\u0105 w Polsce (niezale\u017cnie od miejsca wyp\u0142aty),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dochod\u00f3w z dzia\u0142alno\u015bci gospodarczej prowadzonej na terytorium Polski,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wynagrodzenia za dzia\u0142alno\u015b\u0107 wykonywan\u0105 osobi\u015bcie na terenie Polski,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dochod\u00f3w z nieruchomo\u015bci po\u0142o\u017conych w Polsce, w tym ze sprzeda\u017cy takich nieruchomo\u015bci.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eebf2f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eebf2f5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265f634\" data-id=\"265f634\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c73b5bd elementor-widget elementor-widget-heading\" data-id=\"c73b5bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rozliczanie podatku dochodowego cudzoziemca zatrudnionego na umow\u0119 o prac\u0119 \u2013 obowi\u0105zki pracodawcy (p\u0142atnika)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c45935 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c45935\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3683e30\" data-id=\"3683e30\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f13720 elementor-widget elementor-widget-text-editor\" data-id=\"7f13720\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Zatrudnienie cudzoziemca na umow\u0119 o prac\u0119 wi\u0105\u017ce si\u0119 z okre\u015blonymi obowi\u0105zkami podatkowymi. Je\u015bli pracownik <strong>nie jest rezydentem podatkowym Polski<\/strong>, doch\u00f3d z pracy wykonywanej na terytorium Polski podlega opodatkowaniu <strong>na zasadach og\u00f3lnych<\/strong> \u2013 tak jak w przypadku polskich obywateli.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zatrudniaj\u0105c cudzoziemca na umow\u0119 o prac\u0119, mamy jako pracodawcy szereg obowi\u0105zk\u00f3w zwi\u0105zanych z prawid\u0142owym rozliczeniem podatku dochodowego. Przede wszystkim jeste\u015bmy zobowi\u0105zani do obliczania miesi\u0119cznych zaliczek na podatek dochodowy od os\u00f3b fizycznych. W tym celu stosujemy odpowiednie koszty uzyskania przychodu. Odliczamy tak\u017ce sk\u0142adki na ubezpieczenia spo\u0142eczne potr\u0105cone z wynagrodzenia pracownika w danym miesi\u0105cu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli cudzoziemiec z\u0142o\u017cy nam formularz PIT-2 przed pierwsz\u0105 wyp\u0142at\u0105 wynagrodzenia w danym roku podatkowym, uwzgl\u0119dniamy r\u00f3wnie\u017c kwot\u0119 zmniejszaj\u0105c\u0105 podatek, kt\u00f3ra wynosi 300 z\u0142 miesi\u0119cznie.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tak wyliczon\u0105 zaliczk\u0119 na podatek przekazujemy do urz\u0119du skarbowego w\u0142a\u015bciwego wed\u0142ug miejsca siedziby lub prowadzenia dzia\u0142alno\u015bci \u2013 <strong>do 20. dnia kolejnego miesi\u0105ca<\/strong>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dbe4ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1dbe4ce\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1167822\" data-id=\"1167822\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e16f837 elementor-widget elementor-widget-text-editor\" data-id=\"e16f837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\"><strong>Roczne rozliczenia i deklaracje<\/strong><\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Po zako\u0144czeniu roku podatkowego pracodawca musi:<\/span><\/p><ul><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">sporz\u0105dzi\u0107 <strong>PIT-4R<\/strong> \u2013 deklaracj\u0119 o pobranych zaliczkach (przekazywan\u0105 wy\u0142\u0105cznie do urz\u0119du skarbowego),<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">przygotowa\u0107 <strong>informacj\u0119 PIT-11<\/strong> \u2013 dotycz\u0105c\u0105 osi\u0105gni\u0119tych dochod\u00f3w i pobranych zaliczek. Dokument ten nale\u017cy przekaza\u0107:<\/span><ul><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">urz\u0119dowi skarbowego w terminie do ko\u0144ca stycznia (pi\u0105tek 31 stycznia 2025 r.)<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">pracownikowi do ko\u0144ca lutego (pi\u0105tek 28 lutego 2025 r.)<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Je\u015bli zatrudnienie zako\u0144czy si\u0119 w trakcie roku, a pracownik z\u0142o\u017cy wniosek o wcze\u015bniejsze wystawienie PIT-11, nale\u017cy przygotowa\u0107 dokument <strong>w ci\u0105gu 14 dni<\/strong> od dnia z\u0142o\u017cenia wniosku.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9513e93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9513e93\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-542fc29\" data-id=\"542fc29\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a06230f elementor-widget elementor-widget-heading\" data-id=\"a06230f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obowi\u0105zki pracownika \u2013 roczne zeznanie PIT-37<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-109c46e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"109c46e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a7be09\" data-id=\"0a7be09\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2111fe0 elementor-widget elementor-widget-text-editor\" data-id=\"2111fe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Pracownik \u2013 nierezydent, kt\u00f3ry pracowa\u0142 w Polsce na podstawie umowy o prac\u0119, ma obowi\u0105zek z\u0142o\u017cy\u0107 <strong>roczne zeznanie podatkowe PIT-37<\/strong>. Zeznanie powinno zosta\u0107 z\u0142o\u017cone <strong>do ko\u0144ca kwietnia<\/strong> roku nast\u0119puj\u0105cego po roku podatkowym. W 2025 roku termin ten przypada na <strong>30 kwietnia (wtorek)<\/strong>.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli pracownik planuje <strong>wyjazd z Polski<\/strong> przed t\u0105 dat\u0105, powinien z\u0142o\u017cy\u0107 zeznanie <strong>przed opuszczeniem kraju<\/strong>. Zeznanie nale\u017cy przes\u0142a\u0107 do <strong>urz\u0119du skarbowego w\u0142a\u015bciwego w sprawach opodatkowania os\u00f3b zagranicznych<\/strong>.<\/span><\/p><p><a href=\"https:\/\/www.pit-format.pl\/jak-rozliczyc-pit\/pit-37\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Rozlicz PIT-37 ze sprawdzonym programem PIT Format &#8211; Pobierz ZA DARMO ju\u017c teraz &gt;<\/span><\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-578f0a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"578f0a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30512ad\" data-id=\"30512ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-115c178 elementor-widget elementor-widget-heading\" data-id=\"115c178\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rozliczenie PIT z dzia\u0142alno\u015bci wykonywanej osobi\u015bcie przez cudzoziemca<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f474ca8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f474ca8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2933d2a\" data-id=\"2933d2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54fd7e8 elementor-widget elementor-widget-text-editor\" data-id=\"54fd7e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli zatrudniasz <strong>cudzoziemca<\/strong>, kt\u00f3ry nie prowadzi dzia\u0142alno\u015bci gospodarczej, ale <strong>wykonuje prac\u0119 osobi\u015bcie<\/strong>, musisz rozliczy\u0107 jego podatek dochodowy. W tej sytuacji przych\u00f3d obcokrajowca podlega <strong>zrycza\u0142towanemu opodatkowaniu w wysoko\u015bci 20%.<\/strong> Ten podatek potr\u0105camy my jako pracodawca i odprowadzamy do urz\u0119du skarbowego. Cudzoziemiec nie sk\u0142ada sam deklaracji PIT.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nale\u017cy pami\u0119ta\u0107, \u017ce zrycza\u0142towany podatek mo\u017cemy pobiera\u0107 nie d\u0142u\u017cej ni\u017c 183 dni. Po przekroczeniu tego okresu, zobowi\u0105zani jeste\u015bmy do naliczania zaliczki na podatek wed\u0142ug zasad og\u00f3lnych.<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Po zako\u0144czeniu roku naszym obowi\u0105zkiem jest sporz\u0105dzenie informacji IFT-1 i przekazanie jej pracownikowi oraz urz\u0119dowi skarbowemu do ko\u0144ca lutego (28 luty 2025 r.)<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Cudzoziemcy nie musz\u0105 sk\u0142ada\u0107 zeznania podatkowego, ale mog\u0105 to zrobi\u0107 je\u017celi mieszkaj\u0105 w kraju UE, EOG lub Szwajcarii. Mo\u017ce si\u0119 to okaza\u0107 dla nich bardziej op\u0142acalne- dzi\u0119ki temu b\u0119d\u0105 mogli rozliczy\u0107 si\u0119 wed\u0142ug skali podatkowej, uwzgl\u0119dni\u0107 koszty uzyskania przychodu i skorzysta\u0107 z ulg. Wniosek o takie rozliczenie sk\u0142ada sam podatnik. Wtedy pobrany wcze\u015bniej zrycza\u0142towany podatek uznaje si\u0119 za zaliczk\u0119 na podatek dochodowy. Konieczne jest wtedy przedstawienie certyfikatu rezydencji, czyli dokumentu potwierdzaj\u0105cego rezydencj\u0119 podatkow\u0105 w innym pa\u0144stwie.<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d8d4180 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8d4180\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6d295f1\" data-id=\"6d295f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d6abf2 elementor-widget elementor-widget-heading\" data-id=\"0d6abf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zatrudniasz cudzoziemca? Sprawd\u017a, czy ma PESEL lub NIP<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ace5792 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ace5792\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d83faf2\" data-id=\"d83faf2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0e91b7 elementor-widget elementor-widget-text-editor\" data-id=\"a0e91b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli zatrudniasz cudzoziemca, musisz pami\u0119ta\u0107, \u017ce do prawid\u0142owego rozliczenia jego dochod\u00f3w potrzebny jest <strong>numer identyfikacyjny<\/strong>. Mo\u017ce to by\u0107 numer PESEL albo NIP. Bez jednego z nich nie zg\u0142osisz pracownika do ZUS i nie z\u0142o\u017cysz deklaracji do urz\u0119du skarbowego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Kiedy cudzoziemiec powinien mie\u0107 numer PESEL?<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Numer PESEL to podstawowy identyfikator osoby fizycznej w Polsce. Obowi\u0105zuje wszystkich, kt\u00f3rzy nie prowadz\u0105 dzia\u0142alno\u015bci gospodarczej i nie s\u0105 podatnikami VAT. Dotyczy to tak\u017ce wi\u0119kszo\u015bci pracownik\u00f3w zatrudnionych na umow\u0119 o prac\u0119 lub umow\u0119 zlecenie.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tw\u00f3j pracownik otrzyma numer PESEL automatycznie, je\u015bli:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">zamelduje si\u0119 na pobyt powy\u017cej 30 dni,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">posiada meldunek sta\u0142y.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli cudzoziemiec nie ma meldunku, mo\u017ce sam z\u0142o\u017cy\u0107 wniosek o nadanie numeru PESEL. Wniosek sk\u0142ada si\u0119 w urz\u0119dzie gminy. Potrzebny jest dokument to\u017csamo\u015bci. Wniosek mo\u017cna z\u0142o\u017cy\u0107 osobi\u015bcie lub przez pe\u0142nomocnika. Je\u015bli tw\u00f3j pracownik ma PESEL, nie potrzebuje ju\u017c numeru NIP.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Kiedy wymagany jest numer NIP?<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Numer NIP jest konieczny, gdy cudzoziemiec:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">prowadzi dzia\u0142alno\u015b\u0107 gospodarcz\u0105,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">jest podatnikiem VAT,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">jest osob\u0105 prawn\u0105 lub jednostk\u0105 organizacyjn\u0105 bez osobowo\u015bci prawnej, kt\u00f3ra ma obowi\u0105zki podatkowe.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7206243 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7206243\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cd7f00\" data-id=\"6cd7f00\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fcecf1 elementor-widget elementor-widget-heading\" data-id=\"5fcecf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ulgi i preferencje podatkowe dla cudzoziemc\u00f3w<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96c8a6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96c8a6e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0766e2a\" data-id=\"0766e2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3cf2ab elementor-widget elementor-widget-text-editor\" data-id=\"b3cf2ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zatrudniaj\u0105c cudzoziemca, warto wiedzie\u0107, \u017ce mo\u017ce on korzysta\u0107 z <strong>ulg i preferencji podatkowych<\/strong> przewidzianych w polskim prawie. Dotyczy to os\u00f3b, kt\u00f3re osi\u0105gaj\u0105 dochody w Polsce i sk\u0142adaj\u0105 roczne zeznanie podatkowe \u2013 PIT-36 lub PIT-37. Nie musi by\u0107 rezydentem podatkowym Polski, aby mie\u0107 prawo do ulg. Mo\u017ce odliczy\u0107 m.in. ulg\u0119 prorodzinn\u0105, internetow\u0105, a tak\u017ce inne odliczenia, na takich samych zasadach jak obywatele Polski.<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli tw\u00f3j pracownik pochodzi z kraju Unii Europejskiej, Europejskiego Obszaru Gospodarczego lub Szwajcarii, ma prawo do dodatkowych odlicze\u0144. Mo\u017ce odliczy\u0107 sk\u0142adki na ubezpieczenie spo\u0142eczne i zdrowotne. Dotyczy to sk\u0142adek zap\u0142aconych zar\u00f3wno w Polsce, jak i za granic\u0105. Musi jednak spe\u0142nia\u0107 okre\u015blone warunki z ustawy o PIT.<\/span><br \/><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Cudzoziemiec, kt\u00f3ry nie jest rezydentem podatkowym Polski, tak\u017ce mo\u017ce korzysta\u0107 z ulg. Warunkiem jest posiadanie <strong>certyfikatu rezydencji podatkowej<\/strong>. Dodatkowo co najmniej 75% jego dochod\u00f3w musi pochodzi\u0107 z pracy w Polsce.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rozliczenia dokonuje si\u0119 w urz\u0119dzie skarbowym w\u0142a\u015bciwym dla os\u00f3b zagranicznych. W formularzu PIT \u00a0pracownik powinien wpisa\u0107 sw\u00f3j adres zagraniczny.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Szczeg\u00f3lna preferencja dla obywateli Ukrainy i Bia\u0142orusi<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli zatrudniasz obywatela Ukrainy lub Bia\u0142orusi, kt\u00f3ry przyjecha\u0142 do Polski po 24 lutego 2022 roku w zwi\u0105zku z wojn\u0105, obowi\u0105zuje dla niego specjalna zasada. Mo\u017ce zosta\u0107 uznany za rezydenta podatkowego Polski ju\u017c od pierwszego dnia pobytu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wystarczy, \u017ce z\u0142o\u017cy o\u015bwiadczenie o przeniesieniu centrum interes\u00f3w \u017cyciowych do Polski.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8bbd09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8bbd09\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aba12c3\" data-id=\"aba12c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b7bf78 elementor-widget elementor-widget-text-editor\" data-id=\"3b7bf78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Autor:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Agnieszka Fida<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Publikacja: 29.04.2025 r.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element 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