PIT 11 for Employees: What You Must Know About the 2024 Personal Income Tax Return in Poland

If you worked in Poland in 2023, you’ll receive a PIT-11 form—a document that summarizes your earnings and income tax advances. This guide explains how to understand the PIT-11 form and related information, how to use it to submit your PIT-37 or PIT-36, and what happens if your form is delayed or incorrect.

We also highlight rules for foreign workers, deductions, and digital submission through the portal login.gov.pl. You’ll see how to avoid mistakes that may trigger audits or make you liable under the Polish fiscal system. This article includes insights from KPMG Poland and official tax alert guidance.

What Is PIT-11 and Why Does It Matter?

The PIT-11 form is a document you receive from the remitter—usually your employer or contracting party. It includes information about your income earned in a country, your income tax advances, and your health insurance contributions for the previous year.

It also includes any benefits granted to the employee, such as private medical care, accommodation, or per diems. These supplementary performances and benefits granted are often granted in their net value, but must be declared at gross—meaning grossed-up respectively.

The way the PIT-11 form is filled out determines your tax refund or due amount. If the provision of benefits is incorrect, your final calculation may be wrong.

When and How Will You Receive PIT-11?

Employers must issue PIT-11 forms for employees by the end of February following the tax year. They are required to send PIT-11 forms to their employees by electronic means, by post, or in person.

If you had more than one job, you will receive multiple PIT-11 forms, each from a different remitter. These forms are placed by employers into the national tax system via the e-tax office and also sent directly to you.

Once the forms are in your hands, it’s your responsibility to check the correctness and completeness of the data.

What to Do After Receiving PIT-11

When you receive your form, start by checking the basics:

• Is the revenue from other sources listed properly?
• Are income tax advances correctly included?
• Are all supplementary performances and benefits granted listed?
• Does it match your payslips or contracts?

If the fact that income was received abroad is not reflected correctly, or if you notice missing data, contact the issuer immediately. They are obligated to provide accurate information on revenue.

Using PIT-11, you’ll then fill in or approve your PIT-37 (if you worked in Poland and tax was withheld at source) or PIT-36 (if you had additional or foreign income).

Where and How to File Your Return?

You can file your tax return through the login.gov.pl portal. It’s the official digital entry point to the e-tax office, where you’ll find your pre-filled e-PIT.

To proceed:

1. Log in using your trusted profile or bank ID.
2. Review the data auto-imported from PIT-11.
3. Add deductions, exemptions, or corrections.
4. Submit the form electronically.

If you’re employee eligible for reliefs, such as the exemption with progression method, you must check that these are properly applied. Otherwise, your tax reduction may not be reflected.

What If You Don’t Receive PIT-11?

If the deadline elapses and you haven’t received your PIT-11, you should take action. Start by contacting your HR department or the remitter directly. If this fails, report the issue to the tax office. They can investigate whether the form has been filed in the e-tax office and help you reconstruct your income. Remember, even if the document is missing, the obligation to file your tax return remains with you.

What Happens If You File Late or Incorrectly?

Violation of statutory deadlines means that the taxable person becomes liable for legal and financial consequences. If you file late, make mistakes, or base your return on wrong data, you may face interest charges or tax audits.

Submissions in violation of tax regulations can also block your access to reductions and exemptions. Filing too late or skipping necessary data means that the taxable person may be penalized or denied refunds. Once you submit, always keep confirmation of your submission. Without it, you can’t prove compliance.

Foreign Workers: What You Must Know to avoid failure to submit PIT declaration

Foreign workers with limited tax liability must still file a Polish tax return if they received income earned in Poland. This includes people on contracts, posted workers, and those with a Polish tax ID.

Make sure to:

• Declare benefits like accommodation or travel, even if paid abroad.
• Check if your work was actually performed in Poland or another country.
• Provide information about your foreign address when required.
• Confirm your residence status matches what the employer submitted.

If this is incorrect, it may affect your eligibility for double taxation avoidance and create tax liabilities in more than one country.

Common Errors to Avoid

These are the most frequent mistakes we see:

• Accepting an incorrect PIT-11 form or submitting it without verification.
• Forgetting about per diem due, especially if you traveled abroad.
• Not reporting revenue from other sources.
• Assuming the benefit was offered in net, while it should be grossed-up.

Be sure that all data on employees and the place of work is aligned with reality. If not, ask the remitter to correct it. They must fix it if it affects tax results.

TimeTax – Support for Foreigners

For individuals working in Poland who are not Polish citizens, completing the PIT-11 tax process can be especially challenging—particularly when it involves income earned in Poland, applicable deductions, allowances, or questions of tax residency.

TimeTax offers comprehensive assistance specifically for foreigners, handling the entire tax declaration on the taxpayer’s behalf. They ensure that all relevant tax reliefs and deductions are properly applied, making the final outcome of the tax return far more beneficial—whether it means paying less tax or receiving a higher refund.

TimeTax also guarantees accurate and timely submission, minimizing the risk of errors and issues with the e-tax office. 

What KPMG Poland Advises

Experts from KPMG Poland publish regular tax alerts with guidance for the tax season. They recommend reviewing all PIT-11 forms to their employees early and verifying data thoroughly.

They highlight that remitter must ensure proper allocation of revenue, especially for workers with foreign assignments. The same advice applies to employees: never approve a return until you check everything.

KPMG stresses that providing information on revenue accurately avoids audits and keeps you compliant. Their experience shows that proactive action can prevent most common filing issues.

Summary: What You Should Do

• You must receive your PIT-11 by end of February from each income source.
• Use the e-tax portal via login.gov.pl to review and file.
• Check all figures: income, advances, insurance, and non-cash benefits.
• Don’t ignore missing or incorrect forms—act early.
• Understand your tax residency if you’ve worked abroad.
• Avoid submitting in violation of deadlines or based on wrong data.
• For help with foreign income or deductions, consult experts like TimeTax.
• Stay informed with tax alerts and recommendations from KPMG Poland.