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.
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.
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:
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
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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