Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)
Date note: Gemini candidate audit (2026-09-08), confidence: likely. The 31 January electronic-filing deadline to the tax office is well-established, stable PIT law (in force since the 2019 e-filing reform); not independently re-confirmed against a live official page this session beyond the general podatki.gov.pl płatnik guidance already cited elsewhere in the dataset.
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.
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 - Obowiązki płatnika PIT (www.podatki.gov.pl)
Last verified 8 September 2026. Informational only, not legal advice.