Poland: PIT-11 statement must be provided to each employee by the end of February
Opmerking bij de datum: Re-verified 2026-09-09: same relocated page (podatki.gov.pl/podatki-osobiste/pit/platnik) states the employee copy is due "do podatnika – do końca [lutego]", confirming the end-of-February deadline, distinct from the 31 January tax-office filing (pl-pit-annual-info-returns-jan31).
Elk jaar in februari, uiterlijk de 31. · Day 31 clamps to the last day of February (28th, or 29th in a leap year). Covers the prior calendar year's payroll.
Alleen deze deadline volgen
We mailen u als deze datum verschuift, wordt uitgesteld of als de status verandert — niets anders. Gratis en onafhankelijk van uw bedrijfsprofiel.
Één regel, één adres. Afmelden met één klik vanuit elke e-mail.
Wat verandert er
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.
Voor wie geldt dit
Every Poland-registered employer that withheld PIT advances on employee salaries 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
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.
Volgende termijnen
Sanctie
Fine under the Fiscal Penal Code (Kodeks karny skarbowy) for failing to provide the PIT-11 statement to the employee on time.
Bronnen
- podatki.gov.pl - Płatnik (obowiązki płatnika PIT) (www.podatki.gov.pl)
Laatst geverifieerd op 9 september 2026. Uitsluitend ter informatie, geen juridisch advies.