Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)
Anmärkning om datumet: Re-verified 2026-09-09: the old dla-pracodawcy-platnika/obowiazki-platnika page 404s; the płatnik guidance moved to podatki.gov.pl/podatki-osobiste/pit/platnik, which states "PIT-11, PIT-R sporządź i prześlij: do urzędu skarbowego – do końca stycznia roku następującego po roku podatkowym", confirming the 31 January electronic-filing deadline.
Varje år i januari, senast den 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.
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Vad som ändras
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.
Vem som berörs
Every Poland-registered employer that withheld PIT advances on employee salaries, board-member remuneration, or other PIT-withholdable payments during the year.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi har anställda
Vad du ska göra
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.
Kommande tillfällen
Sanktion
Fine of up to 180 daily rates under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing annual PIT information returns.
Källor
- podatki.gov.pl - Płatnik (obowiązki płatnika PIT) (www.podatki.gov.pl)
Senast verifierad 9 september 2026. Endast information, inte juridisk rådgivning.