Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)
Pastaba dėl datos: Re-checked 2026-09-09: podatki.gov.pl/pit/dla-pracodawcy-platnika/obowiazki-platnika still returns a 404 (site restructure). The 31 January electronic-filing deadline is well-established, stable PIT law; not independently re-confirmed against a live official page this session.
Kasmet sausis mėn., iki 31 dienos. · 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.
Kas keičiasi
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.
Kam taikoma
Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.
Dydžiai: mikro, maža, vidutinė, didelė · Sektoriai: Visi sektoriai · Taikoma, jei: Turime darbuotojų
Ką daryti
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.
Artimiausi terminai
Sankcijos
Fine of up to 180 daily rates under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing annual PIT information returns.
Šaltiniai
- podatki.gov.pl - Obowiązki płatnika PIT (www.podatki.gov.pl)
Paskutinį kartą patikrinta 2026 m. rugsėjo 8 d.. Tik informaciniais tikslais, tai nėra teisinė konsultacija.