Poland: PIT-11 statement must be provided to each employee by the end of February
Date note: Gemini candidate audit (2026-09-08), confidence: likely (cross-validated against Gemini's own 'verified' rating for this item and stable, well-known PIT practice); not independently re-confirmed against a live official page this session.
Every year in February, due by the 31st. · Day 31 clamps to the last day of February (28th, or 29th in a leap year). Covers the prior calendar year's payroll.
What changes
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.
Who is affected
Every Poland-registered employer that withheld PIT advances on employee salaries or other PIT-withholdable payments during the year.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
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.
Next occurrences
Penalty
Fine under the Fiscal Penal Code (Kodeks karny skarbowy) for failing to provide the PIT-11 statement to the employee on time.
Sources
- podatki.gov.pl - Obowiązki płatnika PIT (www.podatki.gov.pl)
Last verified 8 September 2026. Informational only, not legal advice.