21.12.2022 Labour law

[Poland] PIT-11 – new template form for 2022

The Ministry of Finance has prepared a new PIT-11 form for income for 2022. It includes all the changes introduced this year under the Polish Order 2.0, including those in force since July. Employers must complete and return the new PIT-11 forms to the tax office until the end of January 2023.

New PIT-11

In January 2022, the Ministry of Finance published PIT-11 version 28, but since 1 July 2022 the Polish Order 2.0 has introduced new tax reliefs, resulting in the necessity to modify the form.

The currently applicable template form is the PIT-11 (29) and only this version is up to date. It applies to income (revenue) generated by taxpayers since 1 January 2022.

PIT-11 – new form, new tax reliefs

The PIT-11 form constitutes information issued by the payer on income, revenues, costs and collected advance payments for personal income tax. PIT-11 is also the basis for preparing PIT-37 or PIT-36.

The new version of the form – PIT-11(29) – has been adapted to the innovations implemented under the Polish Order 2.0, i.e. tax preferences such as the working pensioners’ relief, the return relief or the relief for 4+ families.

The most important changes to the PIT-11 form relate to:

Part G:

  • a new line which applies to the reporting of income from maternity benefits [Article 21(1)(148) of the PIT Act {young people’s relief}];
  • a new line applicable to the reporting of tax-exempt income if the payer applied exemptions such as the return relief, the relief for families 4+ and the relief for pensioners [Article 21(1)(152)-(154) of the PIT Act] during the tax year;

Part E:

  • in this part, three lines have been added, from 12 to 14, applicable to the reporting of maternity benefits on which the payer collected advance tax payments.

Moreover, it is important to note that on 1 July 2022, the middle class relief was abolished, now payers do not have to show it in the PIT-11.

Learn more: Polish Order 2.0 – a guide to tax changes from 1 July 2022

PIT-11 – important deadlines in 2023

The payer prepares the PIT-11, and it is the payer’s responsibility to submit the form to the tax office in electronic form, i.e. in the form of the so-called e-declaration, by 31 January 2023. The PIT-11 must also be provided to the employee/taxpayer by the end of February 2023. This can be done electronically or by providing a paper printout. Read also: As from 1 January 2023, obligation to have an account on PUE ZUS

For non-residents, the PIT-11 information is replaced by an IFT declaration, while for foreigners who are Polish tax residents, the payer issues a standard PIT-11.

Read also: New PIT-2 for 2023 tailored to Polish Order 2.0

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