Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)
Opmerking bij de datum: 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.
Elk jaar in januari, uiterlijk de 31. · 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.
Wat verandert er
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.
Voor wie geldt dit
Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren · Geldt als: Wij hebben personeel in dienst
Wat u moet doen
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.
Volgende termijnen
Sanctie
Fine of up to 180 daily rates under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing annual PIT information returns.
Bronnen
- podatki.gov.pl - Obowiązki płatnika PIT (www.podatki.gov.pl)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.