Poland: PIT-11 statement must be provided to each employee by the end of February
Piezīme par datumu: 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.
Katru gadu februāris, līdz 31. datumam. · Day 31 clamps to the last day of February (28th, or 29th in a leap year). Covers the prior calendar year's payroll.
Kas mainās
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.
Uz ko tas attiecas
Every Poland-registered employer that withheld PIT advances on employee salaries or other PIT-withholdable payments during the year.
Lielumi: mikro, mazs, vidējs, liels · Nozares: Visas nozares · Attiecas, ja: Mums ir darbinieki
Kas jādara
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.
Nākamie termiņi
Sods
Fine under the Fiscal Penal Code (Kodeks karny skarbowy) for failing to provide the PIT-11 statement to the employee on time.
Avoti
- podatki.gov.pl - Obowiązki płatnika PIT (www.podatki.gov.pl)
Pēdējoreiz pārbaudīts 2026. gada 8. septembris. Tikai informatīvos nolūkos, nav juridiska konsultācija.