Employees’ tax advances: whose tax micro-account should you pay into?

If you are an employer paying your employees’ tax advances, pay them as a combined amount into your own tax micro-account. You do not need your employees’ tax micro-account numbers for this payment. This is explained in the Ministry of Finance’s answer on podatki.gov.pl.

The employer’s account, not employees’ accounts

The Ministry of Finance answers the question: “Do I need to know my employees’ tax micro-accounts to pay their tax advances?” Its answer, translated into English, is:

No. As before, you pay employees’ tax advances as a combined amount into your own tax micro-account.

Here, “your own” means the micro-account of the employer making the payment as a tax remitter. It does not mean directing advances to individual employees’ micro-accounts or collecting their account numbers for this payment.

Do not confuse this payment with an entrepreneur’s own tax advances

This guide concerns only employees’ tax advances paid by an employer acting as a tax remitter. It does not cover an entrepreneur’s own tax advances on business income or the rules for settling them. Here, “your own micro-account” refers to the employer’s account when paying employees’ tax advances.

Optional organizational checklist

When preparing the payment, you can use these questions as a helpful check:

• Does the payment concern employees’ tax advances rather than your own advances on business income?
• Is the account number your own tax micro-account number as the employer, rather than an employee’s micro-account number?

This is an optional organizational suggestion, not an official form or an additional obligation specified by the Ministry of Finance.

Key points

Pay employees’ tax advances as a combined amount into the employer’s tax micro-account. You do not need to know employees’ micro-account numbers for this payment.

Source: Ministry of Finance — “Tax micro-account: how to check the number and pay tax”, answer concerning employees’ tax advances.