Poland: PIT-11 statement must be provided to each employee by the end of February
Note sur la date : Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pracodawcy-platnika/obowiazki-platnika still returns a 404 (site restructure, same page as pl-pit-annual-info-returns-jan31). The end-of-February employee-copy deadline is well-established, stable PIT law; not independently re-confirmed against a live official page this session.
Chaque année en février, avant le 31. · Day 31 clamps to the last day of February (28th, or 29th in a leap year). Covers the prior calendar year's payroll.
Ce qui change
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.
Qui est concerné
Every Poland-registered employer that withheld PIT advances on employee salaries or other PIT-withholdable payments during the year.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs · S'applique si : Nous employons du personnel
Que faire
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.
Prochaines échéances
Sanction
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)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.