The Payroll Section ensures that the correct amount of remuneration is paid on time, both under employment contracts and civil law contracts.

The core tasks of the Payroll Section include:

• calculating remuneration and stipends for University’s employees and remuneration for those employed under civil law contracts,
• entering the payroll data into the system,
• preparing payroll,
• preparing annual payroll sheets and IMIR (social and health insurance contributions) reports,
• preparing ZUS PUE documents for the collecting and recording of sick leave,
• calculating sick pay and sickness, care, maternity, parental, paternity, rehabilitation benefits,
• keeping individual allowance cards,
• at the request of employees, preparing and issuing the remuneration statement,
• registering and deregistering from social and health insurance, preparing declarations, reports, and corrections for the Social Insurance Institution using the PŁATNIK programme,
• preparing transfers resulting from payroll, including social and health insurance contributions, advances of personal income tax and deductions,
• preparing ZUS ERP-7 forms and income certificates, and, in the case of civil law contracts, also statements on periods of employment for pension purposes,
• drawing up reports,
• preparing tax declarations and information on income and advances toward income tax (PIT-11), information on the amount of income (revenue) earned by natural persons not residing in Poland (IFT-1/IFT1R),
• registering and de-registering students and doctoral students for health insurance and issuing registration statements.

Certificates

Certificates in the area of civil law contracts, whether regarding remuneration, the duration of a contract or registration for insurance, will be issued by employees of the Payroll Section.

Before ordering a certificate, please establish what data you wish to include on the document or whether it is necessary to use a specific template (e.g. from your bank).

Ordering and collecting the certificate can be done through the Human Resources Assistant appointed in the organisational unit or in person at the Payroll Section.

Contact details to HR Assistants can be found  here

Contact details to the Payroll Section can be found  here

PLEASE NOTE!

Information on employment, remuneration and insurance is provided in person upon showing an identity document.

Model forms/documents

Model forms applicable in the area of civil law contracts can be found here

Foreigners

In the case of concluding civil law contracts with persons who do not have Polish citizenship, it is necessary to present documents confirming the legality of their entry, stay and work on the territory of Poland. In order to determine which documents are necessary, you are kindly requested to contact the Human Resources Assistant appointed in your organisational unit.

Contact details of HR Assistants can be found here

Reimbursement of travel expenses/conference fees

Persons who conclude a contract of mandate or contract for specific work will be reimbursed for travel costs if the performance of the subject of the contract requires them to travel, provided that the obligation to reimburse such costs is recorded in the concluded contract and settled on the documents attached to the bill. Travel costs must be settled on the forms in force at the University in accordance with the Internal Order on the principles of determining and the amount of dues to which employees are entitled on account of business travel within the country and reimbursement of travel costs for persons who are not employees of the University. The currently applicable IR in this area can be found here

PIT-11/IFT-1R

The PIT-11 document is a document informing about income from other sources, as well as about income and collected advances for income tax. The IFT-1R document is a document informing about the amount of income (revenue) obtained by natural persons who do not reside in the Republic of Poland.

Deadlines:

• by the end of January, data for the previous calendar year are electronically

transferred to relevant tax offices;

• at the beginning of February, PIT-11 for the previous calendar year for those employed at Wrocław University of Science and Technology is made available in Teta Me (more about Teta Me here);
• for persons who are not employed at Wrocław University of Science and Technology, PIT-11 and IFT-1R documents are printed and sent by registered mail to the address current as at 31.12 of the previous calendar year.

Podatki.gov.pl

The data sent electronically to the tax offices by all payers is made available on the government portal around 15 February each year for the previous calendar year. For more information: https://www.podatki.gov.pl/pit/twoj-e-pit/

PIT-2

The PIT-2 form is intended not only for employees with an employment contract, but also for those working under civil law contracts.

The applicable model document can be found here

With its help, persons entering into civil law contracts with Wrocław University of Science and Technology can:

• submit a statement that authorises Wrocław University of Science and Technology to deduct monthly advance payments of income tax (Part C)
• make a declaration on relief (Part G)
• apply for no youth relief (Part H)
• apply to waive 50% of deductible costs (Part I)
• file a request for no advance payments for the tax year (Part J)

NOTE!

In the case of a person who simultaneously has two legal relationships with Wrocław University of Science and Technology, i.e. an employment contract and a civil law contract, the PIT-2 document should be submitted separately for each form of employment.

Please submit the completed form to the relevant HR Assistant appointed in your organisational unit. Contact details of the HR Assistants can be found here