Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)
Date note: Re-verified 2026-09-09: the old dla-pracodawcy-platnika/obowiazki-platnika page 404s; the płatnik guidance moved to podatki.gov.pl/podatki-osobiste/pit/platnik, which states "PIT-11, PIT-R sporządź i prześlij: do urzędu skarbowego – do końca stycznia roku następującego po roku podatkowym", confirming the 31 January electronic-filing deadline.
Every year in January, due by the 31st. · 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.
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What changes
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.
Who is affected
Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
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.
Next occurrences
Penalty
Fine of up to 180 daily rates under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing annual PIT information returns.
Sources
- podatki.gov.pl - Płatnik (obowiązki płatnika PIT) (www.podatki.gov.pl)
Last verified 9 September 2026. Informational only, not legal advice.