Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)
Hinweis zum Datum: Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pracodawcy-platnika/obowiazki-platnika still returns a 404 (site restructure). The 31 January electronic-filing deadline is well-established, stable PIT law; not independently re-confirmed against a live official page this session.
Jedes Jahr im Januar, fällig bis zum 31. · Covers the prior calendar year's payroll. This is the tax-office copy only; the employee copy of PIT-11 has a separate, later deadline - see pl-pit11-employee-copy-feb-end.
Was sich ändert
Employers acting as PIT withholding agents (płatnik) must electronically submit the annual PIT-11 statements (one per employee, covering salary and PIT advances withheld during the year), plus the aggregate PIT-4R return (employee PIT advances) and PIT-8AR return (flat-rate withholding tax, if applicable) to the tax office by 31 January of the following year.
Wer betroffen ist
Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.
Größen: kleinst, klein, mittel, groß · Branchen: Alle Branchen · Gilt, wenn: Wir beschäftigen Mitarbeitende
Was zu tun ist
Close out the year's payroll records, generate PIT-11 statements for each employee and the aggregate PIT-4R (and PIT-8AR if applicable), and submit them electronically via e-Deklaracje/e-Urząd Skarbowy to the tax office by 31 January.
Nächste Termine
Sanktion
Fine of up to 180 daily rates under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing annual PIT information returns.
Quellen
- podatki.gov.pl - Obowiązki płatnika PIT (www.podatki.gov.pl)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.