PIT-11 in detail: what this certificate is and how to work with it

End of January, beginning of February – the time when mysterious documents with numbers appear in mailboxes and emails. PIT-11 what is this paper and why does it determine whether you get money from the state or have to pay? Let’s break down the most important tax certificate in Poland.

What is PIT-11 in simple terms

Pit 11 what is it? It’s a certificate of your annual income issued by your employer. Something like Russian 2-NDFL, only more detailed. It shows how much you earned, how much tax you paid and what deductions you had.

Why PIT-11 is needed

What is pit 11 from a practical point of view? It’s the basis for annual tax declaration. Without it you:

• Can’t submit annual declaration
• Won’t get tax refund
• Can’t apply child deductions
• Can’t prove income for loan
• Can’t confirm work history

How it differs from other PITs

Poland has lots of different PITs, easy to get confused:

• PIT-11 – certificate from employer (you don’t fill it)
• PIT-37 – your annual declaration (you submit it)
• PIT-36 – business declaration
• PIT-38 – investment declaration
• PIT-2 – statement about waiving deductions

PIT-11 is the source document based on which you fill other PITs.

Who receives and who issues

Not everyone gets PIT-11, and not everyone is obliged to issue it.

Who gets PIT-11

Pit 11 in Poland is received by:

• Employees on employment contract (umowa o pracę)
• Workers on commission contract (if they paid tax advances)
• Board members with salary
• Recipients of sick benefits from ZUS
• Pensioners (from ZUS)
• Scholarship recipients (subject to taxation)

DON’T receive:

• Entrepreneurs (they have other forms)
• Workers on specific task contract (if tax wasn’t withheld)
• Dividend recipients (they get PIT-8C)

Who must issue

PIT-11 is issued by:

• Employers – to all staff employees
• ZUS – to benefit recipients
• Clients – to contractors on commission
• Educational institutions – to scholarship holders

What if multiple jobs?

Worked at three places? You’ll get three PIT-11s. Each employer issues their own. Then you sum up data from all certificates in one PIT-37 declaration.

Receipt and submission deadlines

Poland is strict about dates. Late – pay a fine.

When should PIT-11 be issued

By end of February – deadline for employer. Usually issued:

• Large companies – in January
• Medium – early February
• Small – at the last moment

Didn’t receive by March 1st? Demand it! The employer faces a fine.

How should it be delivered

Delivery methods:

• Personally in office – with receipt
• By mail – registered letter
• Email – if you agreed to electronic form
• Via ePUAP – if you have trusted profile

Lost it? Employer must issue a copy on first request.

Deadline for declaration

You have until April 30th to:

• Check data in PIT-11
• Collect documents for deductions
• Fill PIT-37
• Submit declaration

Can submit later too, but then no guarantee of refund within 45 days.

How to read PIT-11 – all fields

PIT-11 has over 40 fields. Let’s discuss the main ones.

Data block (fields 1-17)

• Fields 1-6 – employer data (NIP, name, address)
• Fields 7-17 – your data (PESEL, name, surname, address)

Check accuracy! Error in PESEL = problems with declaration.

Income block (fields 18-36)

Key fields:

• Field 18 – przychód (gross income) – total earnings
• Field 19 – income with 50% costs – for copyright contracts
• Field 20 – obtaining costs – expenses for earning income
• Field 32 – ZUS contributions – social insurance (your part)
• Field 33 – basis for middle class relief

Tax block (fields 37-45)

• Field 37 – tax calculation basis – base for tax calculation
• Field 38 – tax – withheld tax for the year
• Field 43 – health contribution – health insurance contribution
• Field 44 – advances collected – tax advances (total)

Field 38 – that’s what was withheld from you. If they should have withheld less – you’ll get a refund!

What to do after receiving

Got PIT-11? Action plan is this:

Step 1: Check correctness

Compare with payslips:

• Income sum (field 18) = sum of all gross salaries
• Withheld tax (field 38) = sum of taxes from payslips
• PESEL and address correct

Found an error? Urgently to employer for correction!

Step 2: Collect documents for deductions

If eligible for deductions:

• Children’s birth certificates
• Disability certificates
• Internet receipts
• Charity documents

Step 3: Decide how to submit

Options:

• Automatically – do nothing, tax office will calculate
• Via e-PIT – check and confirm online
• Independently – fill PIT-37
• Through accountant – give to professional

Step 4: Wait for refund

If everything correct:

• Refund within 45 days (electronic submission)
• Up to 3 months (paper submission)
• To account specified in declaration

Child deductions in tax return

Children are not just happiness, but also tax deductions!

Amount of child deductions

• First child – 92.67 PLN/month (1112.04 PLN/year)
• Second child – 92.67 PLN/month
• Third child – 166.67 PLN/month (2000.04 PLN/year)
• Fourth and more – 225 PLN/month (2700 PLN/year)

Conditions for receiving

Deduction not for everyone:

• Family income up to 112,000 PLN/year (couple)
• Single parent – up to 56,000 PLN/year
• Child under 18 (or under 25 if studying)
• Supporting documents needed

How to apply deduction

1. You receive PIT-11 without children consideration
2. When submitting PIT-37 you add children’s data
3. System recalculates tax
4. You get additional refund

Example: family with two children will get additional 2224 PLN refund!

Mistakes and how to fix them

Errors in PIT-11 occur more often than we’d like.

Typical employer mistakes

• Wrong PESEL – mixed up digits
• Income sum error – forgot bonus
• Incorrect costs – calculated wrong
• Missed PPK contributions – forgot to include
• Old address – didn’t update after move

How to fix errors

Option 1: Before declaration submission

1. Go to employer with evidence
2. Demand corrected PIT-11
3. Receive fixed version
4. Submit declaration with correct data

Option 2: After submission

1. Submit correction declaration
2. Attach explanation
3. Wait for recalculation
4. Receive additional payment or pay shortage

What if employer refuses to fix

Being stubborn? There are ways:

• Written demand with confirmation
• Complaint to labor inspection
• Report to tax office
• Submit your version with explanation

Popular questions

What is pit 11 if I worked partial year?

It’s the same certificate, just with smaller amounts. All costs and deductions are calculated proportionally to time worked.

Can I not submit declaration if I have PIT-11?

Yes, if you have one income source and no deductions to apply. Tax office will calculate based on PIT-11.

What to do if I lost PIT-11?

Ask employer for copy – must issue. Or download from e-PIT after February 15th – all your PIT-11s will be there.

Do I need to keep PIT-11?

Yes! Minimum 5 years. May be needed for audit, loan, income proof.

Does PIT-11 affect residence card?

Indirectly yes – it’s proof of legal work and income, which is important when extending card.

Leszek Woronowicz

PL: Leszek Woronowicz posiada wieloletnie, bogate doświadczenie w obszarze finansów, bankowości oraz doradztwa biznesowego, zdobyte zarówno w Polsce, jak i za granicą.
Brał czynny udział w zakładaniu spółek akcyjnych oraz spółek z ograniczoną odpowiedzialnością w Polsce i na Ukrainie, pełniąc rolę doradcy dla międzynarodowych podmiotów, m.in. dla Nestlé Ukraine.
Pracował w szeregu instytucji bankowych, w których kierował m.in. Departamentem Skarbu oraz Departamentem Bankowości Korporacyjnej. Pełnił funkcję członka zarządu jednego z banków poza granicami kraju, a także był stałym członkiem komitetu kredytowego i komitetu ALCO.
Specjalizuje się w ocenie wiarygodności kredytowej przedsiębiorstw, obejmującej analizę bilansów, rachunków wyników oraz przepływów pieniężnych (cash flow) dużych spółek. Posiada również rozległe doświadczenie w analizowaniu dokumentów księgowych oraz ocenie ryzyk prawnych związanych z działalnością przedsiębiorstw i transakcjami finansowymi.
Dysponuje szeroką wiedzą w zakresie rynku instrumentów finansowych, kredytowania oraz rynku kapitałowego. Jako doradca uczestniczył w przygotowaniu memorandum informacyjnych dla dwóch spółek zagranicznych debiutujących na rynku NewConnect. Doradza przedsiębiorstwom w budowaniu skutecznych modeli biznesowych, wspierając je w realizacji strategii rozwoju i ekspansji rynkowej.

EN: Leszek Woronowicz has many years of extensive experience in finance, banking, and business consulting, gained both in Poland and abroad.
He actively participated in establishing joint-stock companies and limited liability companies in Poland and Ukraine, acting as an advisor for international entities, including Nestlé Ukraine.
He has worked at several banking institutions, where he managed, among others, the Treasury Department and the Corporate Banking Department. He served as a board member of a bank outside of Poland and was also a permanent member of the credit committee and the ALCO committee.
He specializes in assessing the creditworthiness of enterprises, which includes the analysis of balance sheets, profit and loss accounts, and cash flows of large companies. He also has extensive experience in analyzing accounting documents and evaluating legal risks associated with business activities and financial transactions.
He has broad expertise in the financial instrument market, lending, and the capital market. As an advisor, he participated in preparing information memorandums for two foreign companies making their debut on the NewConnect market. He advises companies on building effective business models, supporting them in implementing development strategies and market expansion.

RU: Лешек Воронович обладает многолетним, обширным опытом в сфере финансов, банковского дела и бизнес-консалтинга, полученным как в Польше, так и за рубежом.
Он принимал активное участие в создании акционерных обществ и обществ с ограниченной ответственностью в Польше и на Украине, выступая в роли консультанта для международных организаций, включая Nestlé Ukraine.
Работал в ряде банковских учреждений, где руководил, среди прочего, Казначейским департаментом и департаментом корпоративного банкинга. Являлся членом правления одного из банков за пределами страны, а также был постоянным членом кредитного комитета и комитета ALCO.
Специализируется на оценке кредитоспособности предприятий, включая анализ балансовых ведомостей, отчетов о прибылях и убытках, а также денежных потоков (cash flow) крупных компаний. Также обладает широким опытом анализа бухгалтерских документов и оценки юридических рисков, связанных с деятельностью предприятий и финансовыми сделками.
Обладает широкими знаниями в области рынка финансовых инструментов, кредитования и рынка капитала. В качестве консультанта участвовал в подготовке информационных меморандумов для двух иностранных компаний, дебютировавших на рынке NewConnect. Консультирует предприятия по построению эффективных бизнес-моделей, поддерживая их в реализации стратегий развития и рыночной экспансии.