PIT-11 and PIT-37 declarations in Poland and tax refunds

Introduction

The PIT‑11 and PIT‑37 forms are the main reporting documents for individuals who have earned income in Poland. The abbreviation “PIT” stands for Personal Income Tax. Different forms are used depending on the type of income and the taxpayer’s situation.

For foreign employees working in Polish companies, PIT-11 and PIT-37 are often the most relevant forms. In this article, we will explain how they work, deadlines and benefits, and how to organize a tax refund. This service is relevant for clients of our company Business Start (legal and accounting services in Poland).

What are PIT-11 and PIT-37

PIT-11 Form

The PIT-11 form is information prepared by the employer or income payer, containing the amounts of income, advance income tax withheld, and social security contributions for the year.

The employer must provide a copy to the employee (or other income recipient) and simultaneously submit it to the tax office.

PIT-37 Form

The PIT-37 form is an annual tax declaration completed by the taxpayer (or their representative) based on PIT-11 data and additional income or adjustments.

It applies to residents of Poland who earned income from employment or civil-law contracts and who do not conduct business subject to other taxation forms.

Differences between PIT-11 and PIT-37

The main differences between these two forms are as follows:

• Who prepares it: PIT-11 is prepared by the employer; PIT-37 is completed by the employee.
• Purpose: PIT-11 reflects actual income and withheld amounts for the year, while PIT-37 allows the taxpayer to apply benefits, adjustments, and submit the declaration (or receive a refund).
• When it is submitted: PIT-11 at the beginning of the following year (by the end of January/February), PIT-37 by the end of April (or similar deadline).

Thus, PIT-11 and PIT-37 work together: first the employer prepares PIT-11, then the taxpayer submits PIT-37 based on it.

Deadlines and Filing Procedure

Key deadlines and procedures:

Deadline for PIT-11 preparation by the employer

The employer must submit PIT-11 to the tax office, usually by the end of January of the following year, and provide a copy to the employee by the end of February in printed or electronic form.

Filing PIT-37

The taxpayer submits PIT-37 annually from February 15 to April 30 of the following year (in some cases, the deadline may be extended).

Online submission

PIT forms can be submitted electronically via the Twój e‑PIT service on the Krajowa Administracja Skarbowa (National Tax Administration) website.

For foreign employees, it is important to collect PIT-11 forms from all employers for the year, if there were multiple jobs, and then include all income in a single PIT-37 declaration.

How to Check the Declaration

Even with professional accounting, errors can occur, so it is useful to verify the data yourself.

Access your forms via your account on podatki.gov.pl using the Twój e-PIT service. Authorization is done through login.gov.pl or other methods.

If errors are found in PIT-11 (e.g., incorrect income or withholdings), you must contact the employer — only they can make corrections. Subsequent adjustments will then be reflected in PIT-37.

Filing Features and Benefits

The following aspects are especially important for foreign employees and those wishing to optimize their tax burden:

Joint Spousal Declaration

Taxpayers can file jointly with their spouse (if conditions are met). The total base increases but is distributed between spouses, which may reduce the tax rate.

“Under 26” Tax Relief (ulga dla młodych)

Individuals under 26 may be exempt from income tax if conditions are met: under 26 years old, income below a certain threshold, and tax resident status.

Additional Tax Deductions

For example:

• for children;
• internet expenses;
• IKZE pension contributions;
• donations, blood/plasma donation, etc.

When completing PIT-37, it is important to include all eligible deductions to maximize a refund or minimize tax.

Who Does Not Need to File

Not everyone is required to submit a PIT-37 form. Examples:

• Non-resident foreigners (worked in Poland less than 183 days per year) — for them, the employer issues form IFT‑1/IFT‑1R, which the employee usually does not submit in Poland.
• Individuals with income below the threshold and no other taxable income — in some cases, filing is not required.

How to Get a Tax Refund

If the annual declaration shows that you overpaid tax, you are entitled to a refund.

Rules:

• If the calculated tax equals the paid advances — no refund is issued.
• If underpayment occurred — the difference must be paid by the end of April of the filing year.
• If overpayment occurred — the tax office returns the excess to the specified bank account or by postal transfer.

At Business Start, we recommend preparing the declaration in advance, collecting all PIT-11 forms, checking applicable benefits, and submitting PIT-37 online via Twój e-PIT. This simplifies the process and reduces the risk of errors.

Frequently Asked Questions