The end of obligation to submit PIT-11 forms to employees?
Draft regulations now available
What you will learn from this article:
- What information obligations for employees are to be abolished?
- When will the taxpayer receive PIT-11 and other tax information?
- What exceptions will remain in the regulations?
- When will the new regulations come into effect?
- What do the changes mean in practice for employers?
Why is the regulation being amended?
The project implements the objectives of the "Business Support and Deregulation" pillar. The goal is to reduce unnecessary administrative procedures and reduce the costs of doing business. The new regulations are a response to the demands of taxpayers, payers, and other entities covered by the Personal Income Tax (PIT) and Corporate Income Tax (CIT) laws.
The project aims to ensure systemic consistency and standardize the rules for submitting tax information. In practice, this means fewer administrative obligations for employers. At the same time, taxpayers will still have access to their tax data.
End of the obligation to submit PIT to employees
The most important change is the abolition of the requirement for payers to automatically provide employees with personal tax information. This applies to documents such as PIT-11, PIT-R, PIT-8C, IFT-1R, and IFT-2R. This information will continue to be submitted to tax offices electronically, within the existing deadlines and under the current terms.
Following the changes, employees will receive these documents only upon request. This eliminates the general obligation to provide them to every employee. This solution aims to reduce duplication of work and lower administrative costs.
New rules for providing information at the employee's request
Once the regulations come into force, employees will be able to submit a request for tax information in any form accepted by the entity. Importantly, the request will not require justification. The deadline for processing will begin upon receipt. Payers will provide this information within 14 days, with annual documents (e.g., PIT-11, PIT-8C, IFT-1R) submitted before the end of January of the year following the tax year being made available no sooner than February 15 of that year.
Once submitted, the application will remain valid for subsequent tax years until withdrawn. The exception is IFT-1, IFT-1R, IFT-2, and IFT-2R information, which will be a one-time application covering a specific period.
PIT-11, PIT-R, PIT-8C, IFT-1R, and IFT-2R information will be provided only after the end of the tax year. During the year, employees will only receive IFT-1 and IFT-2 information upon request. .
Repeal of provisions on the provision of information during the year
The bill proposes repealing regulations that allow for the filing of PIT-11 or PIT-8C tax returns during the year in specific situations. This applies, for example, to the termination of advance tax collection or the departure of a non-resident from Poland.
The change is intended to simplify and standardize the rules for submitting information. Current regulations require the preparation of documents twice, one during the year and one at the end of the year. This obligation will be eliminated after the changes.
Exceptions to the rule - when will the information reach the employee automatically?
The project provides for two cases in which information will still be provided to the employee by operation of law.
Access to data via the Your e-PIT service remains unchanged
The project assumes that the changes will be neutral for taxpayers/employees. Data from personal information will continue to be transferred to the tax administration and feed the Your e-PIT service.
Tax returns will be made available to taxpayers starting February 15th following the end of the tax year. From that point onward, the return can be accepted and the tax can be settled.
What are the dates of entry into force of the new regulations?
The changes will apply to income earned from 2026 onwards for personal income tax purposes. For corporate income tax purposes, they will apply from the first tax year beginning after December 31, 2025.
The Act itself is scheduled to enter into force on 1 January 2027. This date is intended to provide time for the organizational and technical preparation of the administration and payers.
What do the changes mean for employers?
The amendment will reduce administrative obligations related to the preparation and distribution of tax documents. Simplified procedures mean fewer repetitive tasks and greater efficiency in HR and payroll management.
This is another step towards the digitization and automation of tax settlements. In practice, companies will be able to focus on core business areas instead of repetitive tasks.
Reduce the risk of errors
Entrust your current tax issues to our experts, who constantly monitor changes in the law and ensure compliance. This will save you time, security, and real savings for your company.
