Popular questions<\/a><\/li>\n<\/ul>\n<\/div>\nEnd of January, beginning of February – the time when mysterious documents with numbers appear in mailboxes and emails. PIT-11 what is<\/strong> 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.<\/p>\n<\/span>What is PIT-11 in simple terms<\/span><\/h2>\nPit 11 what is it<\/strong>? 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.<\/p>\n<\/span>Why PIT-11 is needed<\/span><\/h3>\nWhat is pit 11<\/strong> from a practical point of view? It’s the basis for annual tax declaration. Without it you:<\/p>\n\n- Can’t submit annual declaration<\/li>\n
- Won’t get tax refund<\/li>\n
- Can’t apply child deductions<\/li>\n
- Can’t prove income for loan<\/li>\n
- Can’t confirm work history<\/li>\n<\/ul>\n
<\/span>How it differs from other PITs<\/span><\/h3>\nPoland has lots of different PITs, easy to get confused:<\/p>\n
\n- PIT-11<\/strong> – certificate from employer (you don’t fill it)<\/li>\n
- PIT-37<\/strong> – your annual declaration (you submit it)<\/li>\n
- PIT-36<\/strong> – business declaration<\/li>\n
- PIT-38<\/strong> – investment declaration<\/li>\n
- PIT-2<\/strong> – statement about waiving deductions<\/li>\n<\/ul>\n
PIT-11 is the source document based on which you fill other PITs.<\/p>\n
<\/span>Who receives and who issues<\/span><\/h2>\nNot everyone gets PIT-11, and not everyone is obliged to issue it.<\/p>\n
<\/span>Who gets PIT-11<\/span><\/h3>\nPit 11 in Poland<\/strong> is received by:<\/p>\n\n- Employees on employment contract (umowa o prac\u0119)<\/li>\n
- Workers on commission contract (if they paid tax advances)<\/li>\n
- Board members with salary<\/li>\n
- Recipients of sick benefits from ZUS<\/li>\n
- Pensioners (from ZUS)<\/li>\n
- Scholarship recipients (subject to taxation)<\/li>\n<\/ul>\n
DON’T receive:<\/p>\n
\n- Entrepreneurs (they have other forms)<\/li>\n
- Workers on specific task contract (if tax wasn’t withheld)<\/li>\n
- Dividend recipients (they get PIT-8C)<\/li>\n<\/ul>\n
<\/span>Who must issue<\/span><\/h3>\nPIT-11 is issued by:<\/p>\n
\n- Employers<\/strong> – to all staff employees<\/li>\n
- ZUS<\/strong> – to benefit recipients<\/li>\n
- Clients<\/strong> – to contractors on commission<\/li>\n
- Educational institutions<\/strong> – to scholarship holders<\/li>\n<\/ul>\n
<\/span>What if multiple jobs?<\/span><\/h3>\nWorked 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.<\/p>\n
<\/span>Receipt and submission deadlines<\/span><\/h2>\nPoland is strict about dates. Late – pay a fine.<\/p>\n
<\/span>When should PIT-11 be issued<\/span><\/h3>\nBy end of February<\/strong> – deadline for employer. Usually issued:<\/p>\n