PIT-11 for 2025: Key Deadlines for Employers
The end of January 2026 was the deadline for filing PIT-11 forms at the tax authority. Employers now have time only until the 28 February 2026 to provide tax information to employees. The document contains details on income, advance tax payments, and social security contributions, and is the basis for annual tax settlements.
A PIT-11 must be submitted electronically to the tax office, while employees can receive it either electronically that is signed by a qualified electronic signature, or on paper that is signed by hand.
Employees can file 2025 tax returns between 15 February and 30 April 2026; filing includes through the “Your e-PIT” online service.
Failure to file a PIT-11 on time does not release an employee from the obligation to file a tax return, but it could expose an employer to civil liability. If the lack of the document causes financial loss to an employee (e.g. interest on a late tax settlement), the employee could seek compensation. In addition, failure to file a PIT-11 in the tax office could result in fiscal penal liability, and a fine that could exceed PLN 28,000.