Poland: PIT-11 statement must be provided to each employee by the end of February
Hinweis zum Datum: Re-verified 2026-09-09: same relocated page (podatki.gov.pl/podatki-osobiste/pit/platnik) states the employee copy is due "do podatnika – do końca [lutego]", confirming the end-of-February deadline, distinct from the 31 January tax-office filing (pl-pit-annual-info-returns-jan31).
Jedes Jahr im Februar, fällig bis zum 31. · Day 31 clamps to the last day of February (28th, or 29th in a leap year). Covers the prior calendar year's payroll.
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Was sich ändert
Separately from the 31 January electronic filing to the tax office, employers must also give each employee their individual PIT-11 statement (showing salary and PIT advances withheld during the year) by the end of February, so employees can prepare their own annual PIT return.
Wer betroffen ist
Every Poland-registered employer that withheld PIT advances on employee salaries 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
Deliver the PIT-11 statement to each employee (electronically, e.g. via employee portal or email, or in paper form) by the last day of February, distinct from and in addition to the 31 January electronic submission to the tax office.
Nächste Termine
Sanktion
Fine under the Fiscal Penal Code (Kodeks karny skarbowy) for failing to provide the PIT-11 statement to the employee on time.
Quellen
- podatki.gov.pl - Płatnik (obowiązki płatnika PIT) (www.podatki.gov.pl)
Zuletzt geprüft am 9. September 2026. Nur zur Information, keine Rechtsberatung.