Poland: employer's monthly PIT advance payment on employee salaries due by the 20th
Chaque mois, avant le 20. · Applies only in months when the employer paid salary or other PIT-withholdable employment income; the annual PIT-4R return each year reconciles the year's advances rather than a monthly declaration.
Ce qui change
Employers acting as PIT withholding agents (płatnik) must calculate, withhold and pay personal income tax advances on salaries and other reportable employment income by the 20th of the month following payment. There is no monthly PIT-4R filing - the withheld amounts are only reported once a year in the annual PIT-4R declaration.
Qui est concerné
Every Poland-registered employer paying salaries, board-member remuneration, or other employment income subject to PIT withholding.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs · S'applique si : Nous employons du personnel
Que faire
Calculate and withhold PIT advances on wages paid during the month, then pay the withheld amount to the tax office's microrachunek podatkowy by the 20th of the following month. File the annual PIT-4R return (plus individual PIT-11 statements) after year-end; no monthly PIT-4R submission is required.
Prochaines échéances
Sanction
Late-payment interest under Article 53 of the Tax Ordinance; a płatnik who fails to withhold or remit PIT advances risks personal payer liability under the Tax Ordinance.
Sources
- biznes.gov.pl - Jak rozliczać PIT pracownika (20th-of-month PIT advance deadline) (www.biznes.gov.pl)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.