PIT-11 (Personal Income Tax Information)

The PIT-11 (Personal Income Tax Information) is Poland’s foundational employee tax certificate and one of the most widely issued payroll documents in Central Europe. Prepared by every Polish employer (formally known as a płatnik, or remitter) for each individual to whom remuneration was paid during the calendar year, the PIT-11 captures gross income, monthly advance income tax payments withheld, social security contributions to ZUS (Zakład Ubezpieczeń Społecznych), and health insurance contributions. It is the primary input that allows employees to file their PIT-37 annual income tax return or, increasingly, to simply accept the pre-filled return generated automatically by the Polish Tax Administration’s Twój e-PIT (Your e-PIT) service.

What makes the Polish system distinctive is its dual deadline structure (separate due dates for tax office submission and employee delivery), its rich PIT form family with at least nine related variants, and its tight integration between PIT-11 data and the social security reporting submitted via the Płatnik software to ZUS. Add the unique under-26 income tax exemption (ulga dla młodych), the four-or-more children relief, the return-to-Poland relief, the 12 percent / 32 percent two-tier progressive scale, the PLN 30,000 tax-free allowance, and the upcoming 1 January 2026 minimum wage increase, and Polish payroll quickly becomes one of the most regulated environments in the European Union.

For multinational organizations operating in Poland, mastering PIT-11 compliance is non-negotiable. That is why global businesses turn to Mercans, a global leader in payroll technology and Employer of Record (EOR) services, for fully integrated Polish payroll, ZUS administration, and PIT-11 generation.

What Is the PIT-11?

The PIT-11, formally titled “Informacja o przychodach z innych źródeł oraz o dochodach i pobranych zaliczkach na podatek dochodowy” (“Information on revenue from other sources and on income and advance income tax payments collected”), is the official annual tax information document that every Polish employer must prepare for each employee, contractor, or income recipient. It is governed primarily by the Ustawa o podatku dochodowym od osób fizycznych (Personal Income Tax Act, Ustawa PIT) and the regulations of the Krajowa Administracja Skarbowa (KAS).

Core purposes of the PIT-11 include:

• Reporting total annual gross income (przychód) earned by the employee.
• Documenting deductible costs of earning revenue (koszty uzyskania przychodu) applied during the year.
• Capturing monthly advance income tax payments (zaliczki na podatek) collected by the employer.
• Recording ZUS social security contributions (pension, disability, sickness, accident).
• Reporting health insurance contributions withheld and paid to ZUS.
• Reflecting application of the PLN 30,000 tax-free allowance.
• Confirming application of special reliefs such as ulga dla młodych (under-26 exemption), ulga 4+ (four-plus children), and the ulga na powrót (return-to-Poland relief).
• Providing the data needed for the employee to file their PIT-37, PIT-36, or to accept the Twój e-PIT pre-filled return.
• Pre-populating the Polish tax administration’s auto-assessment system.

The PIT-11 is therefore the bridge between monthly payroll execution and the employee’s annual personal tax obligation in Poland.

The PIT Form Family: Where PIT-11 Fits in Poland’s Tax Ecosystem

A defining feature of Polish payroll is the rich ecosystem of related PIT forms that work together across the tax year. Understanding how PIT-11 fits within this family is essential for compliant payroll operations.

Forms prepared by the employer (płatnik):

• PIT-11 is the annual information document delivered to both the tax office and the employee, covering income, deductions, advance tax payments, and ZUS contributions for the calendar year.
• PIT-4R is the annual cumulative employer tax return showing monthly tax calculated and advances paid for all employees in a monthly split, submitted to the tax office by 31 January.
• PIT-8AR is the annual lump-sum tax return covering tax paid on specific income types (such as small-value civil law contracts) during the year, also due by 31 January.
• IFT-1 / IFT-1R is the information form for non-resident foreign workers, used in place of PIT-11 for taxpayers with limited tax obligations in Poland.

Forms completed by the employee (taxpayer):

• PIT-2 is the employee statement form used for calculating monthly personal income tax advances. Once submitted, it does not need to be resubmitted every year unless the employee’s tax situation changes.
• PIT-37 is the most common annual tax return form, used by employees and other taxpayers under the progressive tax scale whose only income comes from sources where a Polish remitter has withheld tax (such as employment, civil-law contracts, pensions).
• PIT-36 is the annual tax return for self-employed individuals taxed under the progressive scale and for employees with additional non-remitter income.
• PIT-36L is the annual tax return for self-employed individuals under the flat 19 percent tax regime.
• PIT-28 is the annual return for lump-sum tax on registered income (typically rental income or specific business activities).
• PIT-38 is the return for capital gains, including share sales, employee stock options, and employee share programs.
• DSF-1 is the additional declaration for the solidarity levy (4 percent surcharge on income exceeding PLN 1,000,000).

How PIT-2, PIT-11, and PIT-37 work together:

The taxpayer journey across the year follows a clear chain. The employee submits PIT-2 at the start of employment so the employer can calculate monthly tax advances correctly. The employer withholds tax monthly throughout the year and pays it to the tax office by the 20th of the following month. After year-end, the employer prepares the PIT-11 summarizing the year’s income and tax. The employee then uses the PIT-11 data to file the PIT-37 annual return (or accept the pre-filled Twój e-PIT version). When an individual works for multiple employers in a year, each employer issues a separate PIT-11, and the employee aggregates all PIT-11 amounts on a single PIT-37.

Who Must Issue and Receive PIT-11?

Under the Personal Income Tax Act and supporting regulations, every Polish remitter (płatnik) must issue PIT-11 forms to all individuals for whom tax was withheld during the calendar year.

Entities required to issue PIT-11 include:

• All Polish employers, whether limited liability companies (sp. z o.o.), joint-stock companies (S.A.), partnerships, or sole proprietors with employees.
• Foreign companies with a permanent establishment, branch, or representative office in Poland.
• Public-sector employers, government agencies, local authorities, and state-owned enterprises.
• Trusts, foundations, and non-profit organizations with paid staff.
• Pension funds and other institutions paying retirement benefits subject to PIT.
• Entities making payments under civil-law contracts (umowa zlecenia, umowa o dzieło) where tax was withheld at source.
• Entities paying directors’ fees, supervisory board fees, and similar remuneration.
• Educational institutions paying scholarships, grants, and stipends subject to PIT.

Income recipients who must receive a PIT-11:

• Employees under standard employment contracts (umowa o pracę) where tax was withheld.
• Civil-law contractors (zleceniobiorcy) where the principal withheld advance tax.
• Recipients of management contracts (kontrakt menedżerski) and similar arrangements.
• Recipients of one-time payments such as bonuses, severance, or long-service awards subject to withholding.
• Polish tax residents employed abroad in certain cross-border arrangements.

Filing exemptions and special cases:

• Self-employed individuals under their own business activity (działalność gospodarcza) calculate and pay their own taxes; they do not receive PIT-11.
• Non-resident foreign workers (those who worked in Poland less than 183 days and are not Polish tax residents) typically receive IFT-1 / IFT-1R instead of PIT-11.
• B2B contractors registered as separate sole proprietorships file their own PIT returns and do not receive PIT-11 from clients.

For multinationals expanding into Warsaw, Krakow, Wrocław, Poznań, or Gdańsk, Mercans’ Poland Employer of Record and payroll services handle every aspect of Polish payroll, from monthly ZUS submissions to annual PIT-11 issuance, without the need to set up a Polish entity.

The Dual Deadline System: 31 January vs 28 February

A defining feature of the Polish PIT-11 regime is its two distinct deadlines: one for the tax office and a different one for the employee. Failing to meet either creates separate compliance issues.

Deadline 1: Submission to the Tax Office by End of January

• The remitter must submit the PIT-11 to the Urząd Skarbowy (US) electronically by the end of January of the year following the tax year.
• For the 2025 tax year, the deadline is 31 January 2026.
• Submissions must be made exclusively in electronic form.
• The form must be signed with a qualified electronic signature (e-signature) OR, if the remitter is a natural person, signed using an authenticated login.
• Paper submissions to the tax office are not accepted.

Deadline 2: Delivery to the Employee by End of February

• The remitter must provide the PIT-11 to the employee (or other income recipient) by the end of February of the year following the tax year.
• For the 2025 tax year, the deadline is 28 February 2026.
• Employees can receive it either electronically (signed with a qualified electronic signature) or on paper (signed by hand).
• The employer is not legally required to use the same medium for all employees.

Why the dual deadline matters

The dual structure exists because the tax office uses the January submission to pre-fill the employee’s PIT-37 (and other PIT forms) in the Twój e-PIT service starting 15 February. By the time employees receive their paper or PDF PIT-11 by 28 February, their pre-filled annual return is already available online for review and submission. This staggered approach is uniquely Polish and significantly reduces the burden on individual taxpayers.

Address sensitivity rule

Critically, employees must inform their employer of any change in place of residence during the year, because the PIT-11 must be sent to the tax office competent for the employee’s residence as of 31 December of the given year. The address of formal registration (zameldowanie) is not what matters; the actual address of residence governs which tax office receives the form.

Inside the PIT-11: 40+ Fields and Critical Sections

The PIT-11 contains over 40 individual fields organized into structured sections. Each section captures a specific aspect of the employee’s income, tax position, and contribution history.

Section A: Place and purpose of submission

• Tax office identification.
• Year of assessment.
• Purpose code (initial submission, correction, etc.).

Section B: Remitter (employer) data

• Full legal name of the employer.
• NIP (Numer Identyfikacji Podatkowej) tax identification number.
• Polish address of the employer’s registered office.

Section C: Taxpayer (employee) data

• Full name of the employee.
• PESEL (Polish national ID) or NIP if no PESEL is held.
• Date of birth.
• Place of residence (the address that determines which tax office receives the form).
• Tax residency status.

Section D: Income from employment relationship (Stosunek pracy)

• Gross income from standard employment contracts (umowa o pracę).
• Deductible costs of earning revenue.
• Income after deductions.
• Advance tax withheld.
• Field 38 specifically captures the total advance tax withheld during the year.

Section E: Income from civil-law contracts

• Gross income from contracts of mandate (umowa zlecenia).
• Gross income from contracts for specific work (umowa o dzieło).
• Associated deductible costs and advance tax withheld.

Section F: Other income sources

• Director’s fees, supervisory board remuneration.
• Property rights, patents, licenses.
• Scholarships and similar awards.
• Other PIT-applicable income.

Section G: Social security and health insurance

• Total ZUS social security contributions deducted from the employee’s salary.
• Total health insurance contributions paid to ZUS.
• Information used to validate against ZUS records.

Section H: Reliefs and exemptions

• Information about applied tax-free allowances.
• Confirmation of ulga dla młodych (under-26 exemption) application.
• Other reliefs claimed during the year.

Section I: Signature and date

• Date of preparation.
• Signature of the authorized person (or qualified e-signature for electronic submission).

Errors in any of these fields, particularly the PESEL or NIP, can prevent the employee’s PIT-37 from being correctly pre-filled in Twój e-PIT and may delay tax refunds.

The Płatnik Role: Tax Withholding Across the Year

Under Polish law, the płatnik (remitter) plays a critical role in the personal income tax system. The remitter is the entity legally responsible for calculating, collecting, and remitting tax due from the taxpayer to the appropriate tax authority.

Monthly payroll withholding cycle

• Calculate monthly tax advances based on the employee’s gross income, applicable tax bracket, deductible costs, and reliefs claimed via PIT-2.
• Withhold the calculated tax from the employee’s monthly salary.
• Pay the withheld tax to the tax office by the 20th day of the following month.
• Submit ZUS contribution declarations (DRA, RCA, RSA, RZA) by the 15th day of the following month via the Płatnik software.
• Maintain payroll records for at least 5 years after the relevant tax year.

Two-tier progressive tax scale (2025 and 2026)

• First bracket: 12 percent on income up to PLN 120,000 (with applicable tax-reducing amount).
• Second bracket: PLN 10,800 plus 32 percent on income exceeding PLN 120,000.

Tax-free allowance

• PLN 30,000 annual tax-free allowance applies to income taxed under the progressive scale.
• The tax-free amount does NOT apply to flat-tax (PIT-36L), lump-sum (PIT-28), or capital gains (PIT-38) income.
• Built into the PIT-2 declaration which reduces monthly tax advances.

Tax-reducing amount

• PLN 300 monthly (PLN 3,600 annually).
• Applied automatically when PIT-2 has been correctly submitted.
• Reduces the calculated monthly tax advance.

End-of-year reconciliation

• The remitter prepares the PIT-4R annual return showing cumulative monthly tax calculated and paid.
• The remitter prepares individual PIT-11 forms for each employee.
• All amounts must reconcile across PIT-4R, individual PIT-11s, and actual payments made to the tax office.

This structured monthly-to-annual cycle ensures that by the time a Polish employee receives their PIT-11 in February, almost all their tax has already been settled through monthly advances.

PIT-11 and Social Security: The ZUS Connection

The PIT-11 does not exist in isolation. It is tightly integrated with Polish social security reporting through the ZUS (Zakład Ubezpieczeń Społecznych) system.

The Płatnik software ecosystem

• Płatnik is a free, mandatory software tool provided by ZUS for all employer social security filings.
• Used for monthly ZUS declarations: DRA (employer declaration), RCA (insured persons), RSA (allowances), RZA (insured persons under specific schemes).
• Submissions due by the 15th day of the following month.
• Required for employee registration via ZUS ZUA (or ZZA for limited insurance scope) within 7 days of employment start.

Standard 2025 social security contributions

• Employee contributions: approximately 13.71 percent of gross salary, including pension (9.76 percent), disability (1.50 percent), and sickness (2.45 percent).
• Employer contributions: between 19.21 percent and 22.41 percent of gross salary, including pension (9.76 percent), disability (6.50 percent), accident (variable, typically 1.67 percent for small employers), Labour Fund (2.45 percent), and Guaranteed Employee Benefits Fund (0.10 percent).
• Health insurance: 9 percent of the contribution base, withheld from the employee and paid to ZUS.
• Pension and disability cap: annual income subject to pension and disability contributions is capped at 30 times the projected national average salary (PLN 260,190 for 2025).
• Accident insurance rate: depends on company size and risk category (1.67 percent flat for employers with fewer than 9 employees).

Employee Capital Plans (PPK)

• The Pracownicze Plany Kapitałowe (PPK) is a mandatory workplace retirement savings scheme for most employers.
• Employer default contribution: 1.5 percent of gross salary (can voluntarily increase up to 4 percent).
• Employee default contribution: 2 percent of gross salary (can opt out).
• PPK contributions are reflected in the PIT-11 calculations.

State Fund for Rehabilitation of Disabled Persons (PFRON)

• Employers with 25 or more full-time workers must register with PFRON and contribute to disability employment funding.
• Employers maintaining a workforce with at least 6 percent disabled employees are exempt.

Reconciliation between PIT-11 and ZUS records

The social security contribution amounts reported in the PIT-11 must precisely match the cumulative ZUS submissions made via Płatnik throughout the year. ZUS and the tax administration cross-check this data, and discrepancies trigger inspection notices.

Tax Reliefs and Exemptions Reflected in PIT-11

A unique feature of the Polish PIT system is its rich set of personal income tax reliefs and exemptions that the employer must apply during the year and reflect in the PIT-11.

Ulga dla młodych (Relief for Young People, Under-26 Exemption)

• Polish tax residents under 26 years of age are exempt from PIT on income from employment and civil-law contracts up to a revenue limit of approximately PLN 85,528 per year.
• Applied automatically by the employer.
• Employees who wish to opt out must submit a written request to the employer (typically via PIT-2 section H, box 16).
• Social security and health insurance still apply on the exempt income.

Ulga 4+ (Four-or-More Children Relief)

• Polish tax residents raising at least four children are exempt from PIT on income up to PLN 85,528 per year per parent.
• The relief is individual; both parents can each benefit up to the limit.
• Unused limits cannot be transferred between parents.

Ulga na powrót (Return to Poland Relief)

• Available to taxpayers who transferred their tax residency back to Poland between 2022 and 2025.
• Provides PIT exemption for a defined period after the return.
• Does not apply for short-term work trips.

Joint Spousal Taxation

• Spouses meeting specific conditions can elect to file jointly.
• Combined income is taxed at half the total, potentially reducing the marginal tax rate.
• Box 11 of PIT-2 allows withdrawal of joint-filing election.
• Must be re-elected each year.

Child Tax Credit (Ulga prorodzinna)

• First child: PLN 92.67 per month (PLN 1,112.04 per year).
• Additional children: increased amounts per child.
• A family with two qualifying children typically receives an additional refund of approximately PLN 2,224.
• Income thresholds may apply.

Internet Relief

• Deduction for internet expenses paid by the taxpayer in their own name.
• Subject to evidentiary requirements (invoices, proof of payment).

1.5 Percent Charity Donation

• Taxpayers can donate 1.5 percent of their PIT to a Public Benefit Organization (Organizacja Pożytku Publicznego, OPP).
• Selected during the annual PIT-37 filing or via Twój e-PIT.
• Does not reduce the taxpayer’s overall tax liability; it redirects 1.5 percent to a chosen organization.

These reliefs explain why the PIT-11 has so many distinct fields: each one captures a specific scenario that may affect the employee’s annual tax position.

Twój e-PIT: How PIT-11 Pre-Fills Your Annual Return

A defining innovation of the modern Polish tax system is the Twój e-PIT (Your e-PIT) service, operated by the Krajowa Administracja Skarbowa (KAS, National Revenue Administration).

How Twój e-PIT works

• Operational since 2019, with continuous expansion.
• Available on the e-Urząd Skarbowy portal accessible via PESEL, trusted profile, bank login, or eID card.
• Pre-fills the employee’s PIT-37, PIT-36, PIT-36L, PIT-28, and capital gains return based on PIT-11 data submitted by employers in January.
• Available for review starting 15 February each year.
• Automatic step-by-step wizard guides taxpayers through the filing process.

Filing options

• Self-acceptance: Log in, review the pre-filled return, accept it as-is, and submit. Available between 15 February and 30 April.
• Modification and submission: Adjust deductions, claim reliefs, donate 1.5 percent to charity, then submit.
• Manual filing: Use other methods (paper return, third-party software) within the same window.
• Automatic acceptance: PIT-37 and PIT-38 returns that are not submitted by 30 April are automatically accepted by the system at the original pre-filled values.

Refund processing times

• Online filings: refunds within 45 days of submission.
• Paper filings: refunds within 3 months of submission.
• The tax office must pay interest if these deadlines are exceeded.

Annual filing deadline

• All annual PIT returns for the prior tax year must be submitted by 30 April.
• For 2025 tax year returns, the deadline is 30 April 2026.
• Filing window: 15 February to 30 April.

The Twój e-PIT system significantly reduces the burden on Polish taxpayers and demonstrates why employer accuracy on PIT-11 matters so much: any error flows directly into the pre-filled return.

Major Updates for 2025 and 2026

The Polish payroll landscape continues to evolve through legislative changes, ZUS rate adjustments, and tax administration updates. Key recent and upcoming changes include:

Minimum wage updates

• 2025 minimum wage: PLN 4,666 gross per month.
• 2026 minimum wage (effective 1 January 2026): PLN 4,806 gross per month.
• Minimum hourly rate for civil-law contracts (effective 1 January 2026): PLN 31.40 gross per hour.

Tax brackets and thresholds (continuing from 2022)

• First bracket: 12 percent on income up to PLN 120,000.
• Second bracket: PLN 10,800 + 32 percent on excess over PLN 120,000.
• Tax-free allowance: PLN 30,000 annually.
• Tax-reducing amount: PLN 300 monthly (PLN 3,600 annually).
• Solidarity levy: 4 percent on income exceeding PLN 1,000,000, declared on DSF-1.

ZUS pension and disability contribution cap

• 2025 cap: PLN 260,190 (30 times the projected national average salary).
• Pension and disability contributions cease above this annual income threshold.
• The cap is reset and recalculated annually.

PIT-2 form simplification

• Since recent reforms, PIT-2 has been centralized as the single statement for calculating monthly tax advances.
• Once submitted, PIT-2 does not need to be resubmitted every year unless the employee’s tax situation changes.

Twój e-PIT expansion

• Now includes pre-filled PIT-36, PIT-36L, and PIT-28 forms (in addition to PIT-37 and PIT-38).
• New step-by-step wizard guides entrepreneurs through the entire process.
• 1.5 percent charity donations integrated into the wizard.

Filing channels

• All PIT-11 submissions to the tax office must be electronic.
• Qualified electronic signature or authenticated login required.
• Paper submissions to the tax office are not accepted.

Recent miscarriage benefits (effective 6 August 2025)

• Women experiencing a miscarriage are entitled to specific benefits under labor and social security law.
• Maternity allowance: 100 percent of average salary during the leave period.
• Simplified documentation: medical certificate from doctor or midwife is sufficient.
• Job protection during the leave period.

For real-time updates on Polish payroll legislation, Mercans publishes regular Poland statutory alerts covering PIT changes, ZUS adjustments, and KAS announcements.

Penalties for PIT-11 Non-Compliance

The Polish tax administration applies graduated penalties for late, incorrect, or missing PIT-11 submissions under the Polish Fiscal Criminal Code (Kodeks karny skarbowy) and the Tax Ordinance Act (Ordynacja Podatkowa).

Common PIT-11 penalties and consequences:

• Failure to file PIT-11 with the tax office by 31 January: liability under the Polish Fiscal Criminal Code, with fines proportional to the seriousness of the offence.
• Failure to provide PIT-11 to the employee by 28 February: civil liability for any financial loss caused to the employee, including missed refunds, penalty interest, or loss of reliefs.
• Late payment of monthly tax advances: penalty interest currently 7.2 percent annually on unpaid amounts.
• Incorrect or incomplete PIT-11: can result in tax administration audits, retrospective corrections, and additional assessments.
• Failure to deduct or remit advance tax: liability for the unpaid amounts plus interest and possible criminal sanctions.
• PESEL or NIP errors: prevent successful electronic submission, triggering automatic rejection by the system.
• ZUS contribution discrepancies: trigger ZUS inspections and potential reclassification of payment obligations.

Voluntary correction (czynny żal) before the tax administration starts an investigation can substantially reduce penalty exposure.

Common PIT-11 Mistakes to Avoid

Even seasoned Polish payroll teams encounter recurring PIT-11 errors. The most frequent issues include:

• Sending PIT-11 to the wrong tax office when the employee changed residence during the year.
• Incorrect or missing PESEL or NIP preventing electronic submission.
• Errors in deductible costs of earning revenue (basic vs increased costs for commuters).
• Misapplication of ulga dla młodych (under-26 exemption) for employees turning 26 during the year.
• Failing to update calculations after the employee withdraws PIT-2 or changes their tax circumstances.
• Discrepancies between PIT-11, PIT-4R, and ZUS submissions breaking the year-end reconciliation.
• Late submission past the 31 January deadline, triggering Fiscal Criminal Code liability.
• Late delivery to the employee past the 28 February deadline, exposing the employer to civil liability.
• Submitting PIT-11 for a foreign worker who should have received IFT-1 / IFT-1R instead.
• Wrong application of the PLN 30,000 tax-free allowance for employees with multiple income sources.
• Incorrect treatment of PPK contributions in the PIT calculation.
• Failing to apply joint-filing elections correctly when both spouses work for the same employer.
• Errors in Internet relief application based on outdated rules.
• Incorrect solidarity levy (DSF-1) treatment for high-income employees.
• Failure to digitally sign PIT-11 with a qualified electronic signature.
• Inadequate record retention (PIT-11 must be stored for at least 5 years).

How Mercans Simplifies Polish Payroll Compliance

Running payroll in Poland demands far more than calculating gross-to-net amounts. Beyond PIT-11 generation, employers must manage the dual deadline structure, the rich PIT form family, monthly ZUS submissions via Płatnik, the PPK Employee Capital Plans, the under-26 exemption, the tax-free allowance and tax-reducing amount, the PFRON disability fund, PIT-2 declaration management, the 30 April annual filing deadline, the upcoming 1 January 2026 minimum wage increase, and continuous compliance with the Polish Labor Code (Kodeks pracy) and Personal Income Tax Act.

Mercans delivers a complete Polish payroll and HR solution built for global employers:

• Native Polish payroll processing with full compliance under the Personal Income Tax Act and Polish Labor Code.
• End-to-end PIT-11 lifecycle management including monthly tax advance calculation, PIT-4R preparation, individual PIT-11 generation, and dual-deadline submission to both Urząd Skarbowy and employees.
• Płatnik software integration for monthly DRA, RCA, RSA, and RZA submissions to ZUS.
• Employee registration via ZUS ZUA / ZZA forms within the 7-day statutory deadline.
• PIT-2 declaration management including initial collection, updates, and withdrawals.
• Ulga dla młodych (under-26 exemption) automation with automatic transition handling when employees turn 26.
• Ulga 4+, ulga na powrót, and joint-filing relief correctly applied during the year.
• PPK (Employee Capital Plans) administration including auto-enrolment and opt-out tracking.
• PFRON registration and contributions for employers with 25+ employees.
• Solidarity levy (DSF-1) handling for high-income employees.
• Twój e-PIT data quality ensuring employer-submitted PIT-11s pre-fill employee returns accurately.
• Tax-free allowance and tax-reducing amount automation across the progressive scale.
• IFT-1 / IFT-1R generation for non-resident foreign workers.
• Minimum wage compliance with automatic application of the 2026 PLN 4,806 gross floor.
• Employer of Record (EOR) services allowing global businesses to hire Polish employees without setting up a local sp. z o.o.
• Polish-language contracts that meet legally binding requirements.
• Bilingual payslip generation in Polish and English (and other languages on request).
• HR Blizz™ SaaS platform unifying payroll, HR, and reporting across 160 countries.
• G2N Nova engine delivering accurate gross-to-net calculations for Polish payroll.
• Qualified electronic signature support for tax office submissions.
• SOC 1, SOC 2, ISO 27001, and GDPR-certified data security.
• 24/7 in-country Polish payroll specialists providing local expertise and global consistency.

With over 20 years of global payroll expertise, 8,000+ clients, and 160+ country coverage, Mercans is trusted by leading multinationals expanding into the Polish market.

Explore Mercans’ Poland Employer of Record and payroll services to see how your business can simplify PIT-11 compliance, automate ZUS administration, and scale operations across Poland with confidence.

Frequently Asked Questions (FAQs)

Q1: What is the difference between PIT-11 and PIT-37?

The PIT-11 is the information document prepared by the employer (płatnik) summarizing the employee’s annual income, advance tax payments, and ZUS contributions. The PIT-37 is the annual tax return filed by the employee using the data from one or more PIT-11 forms (plus any reliefs the employee wants to claim).

Q2: When is the PIT-11 due?

The PIT-11 has a dual deadline: by 31 January to the tax office (electronically), and by 28 February to the employee (paper or electronic). For the 2025 tax year, these deadlines are 31 January 2026 and 28 February 2026.

Q3: What if I worked for multiple employers in one year?

You will receive a separate PIT-11 from each employer. You then aggregate all PIT-11 amounts in a single PIT-37 (or PIT-36) annual return. The Twój e-PIT service automatically combines them.

Q4: What is Twój e-PIT?

Twój e-PIT (Your e-PIT) is the Polish tax administration’s online service that pre-fills your annual PIT return based on the PIT-11 data submitted by your employer(s) in January. Available from 15 February to 30 April each year on the e-Urząd Skarbowy portal.

Q5: What is PIT-2 and how does it relate to PIT-11?

PIT-2 is the employee statement form used to inform the employer how to calculate monthly tax advances (such as applying the tax-free allowance and reliefs). Once submitted, PIT-2 typically does not need to be resubmitted unless the employee’s tax circumstances change. The choices made in PIT-2 directly affect the calculations later reported in PIT-11.

Q6: What is the deadline for filing my annual PIT return in Poland?

The annual PIT return (PIT-37, PIT-36, etc.) must be filed by 30 April of the year following the tax year. For 2025 income, the deadline is 30 April 2026. PIT-37 and PIT-38 returns not submitted by then are automatically accepted in Twój e-PIT.

Q7: What happens if my employer does not provide my PIT-11 by 28 February?

The lack of PIT-11 does not exempt you from filing your annual tax return. You should:

• Contact your employer immediately to demand the document or a copy.
• Check Twój e-PIT after 15 February, where the pre-filled return will be available based on the data the employer already submitted to the tax office in January.
• If the employer fails to provide the PIT-11, they may be liable under the Polish Fiscal Criminal Code and can be required to compensate any financial loss caused to you.

Q8: How long must employers retain PIT-11 records?

At least 5 years after the end of the year in which the tax filing was made, in line with Polish tax law and supporting payroll documentation requirements.

Q9: Are foreign workers issued PIT-11?

Polish tax residents working in Poland (including foreign nationals who reside in Poland for more than 183 days per year) typically receive a PIT-11. Non-residents (those who worked in Poland for less than 183 days and are not Polish tax residents) typically receive IFT-1 / IFT-1R instead.

Q10: Can foreign companies without a Polish entity issue PIT-11?

Yes if they have a permanent establishment, branch, or representative office in Poland and have registered with the tax authorities (NIP) and ZUS. Alternatively, foreign companies can use an Employer of Record like Mercans to handle the entire Polish payroll cycle without local entity setup.