PIT-11 and PIT-37 are the two forms that most often appear in an employee's annual tax return. PIT-11 is issued by the remitter — employer or client — and summarises the revenue and tax advances collected during the year. PIT-37 is the return that an employee files personally, usually through the Twój e-PIT service. Below we describe the deadlines applicable in 2026, the current personal income tax rates, and the most common situations that require attention.
What distinguishes PIT-11, PIT-37 and PIT-36
Three names, three different roles:
- PIT-11 — a statement of revenue and tax advances issued by a remitter (employer, client, bank, benefit-paying institution). It goes to the taxpayer and to the tax office. It is not a tax return but a source document.
- PIT-37 — the annual return filed by people who received revenue taxed under the tax scale (umowa o pracę — employment contract, umowa zlecenia — mandate contract, umowa o dzieło — specific-task contract, pension, disability benefit, social benefits). You file PIT-37 if you did not run a business activity.
- PIT-36 — the annual return for people running a business activity taxed under the tax scale, as well as those settling foreign income without an intermediary remitter in Poland (e.g. work abroad settled in Poland using the proportional-deduction method).
Deadlines in 2026
The calendar for the 2025 tax year (settled in 2026) is as follows:
- by 31 January 2026 — the remitter sends PIT-11 to the taxpayer's tax office (electronic deadline),
- by the end of February 2026 (the deadline shifts to the next working day if the last day falls on a weekend) — the remitter sends PIT-11 to the taxpayer,
- from 15 February 2026 — preliminary returns are made available in the Twój e-PIT service,
- by 30 April 2026 — the taxpayer files PIT-37, PIT-36 or another return and pays any underpayment.
If the taxpayer takes no action, by 30 April 2026 the PIT-37 return in the Twój e-PIT service will be automatically accepted in the version prepared by the National Revenue Administration.
Rates and brackets in 2026
The tax scale that has been in force since 2022 consists of two rates:
- 12% — up to PLN 120,000 of annual income,
- 32% — on any amount exceeding the PLN 120,000 annual income threshold.
The tax-free amount is PLN 30,000 per year and is built into the first bracket (it produces a zero-tax effect up to that income level). The tax-reducing amount applied by remitters is PLN 3,600 per year. The parameters remain unchanged in 2026 (source: podatki.gov.pl, update of 15 December 2025).
Regardless of the rate, people under 26 employed or working under a mandate contract benefit from the "youth relief" — exemption from PIT up to a limit of PLN 85,528 per year.
How to file PIT-37 step by step
- Log in to Twój e-PIT (trusted profile, online banking, mObywatel, tax data).
- Verify the data in the pre-filled return: revenue from PIT-11, contribution deductions, joint settlement with a spouse, children and reliefs.
- Add missing information — e.g. rehabilitation relief, internet relief, thermomodernisation relief, donations deduction, IKZE (individual retirement security account) relief.
- Indicate a public-benefit organisation for the 1.5% of tax (optional).
- Accept the return and pay any underpayment by 30 April 2026.
A refund of an overpayment on an electronically accepted return is typically transferred to the bank account indicated in the return within 45 days.
Several sources of income in one year
If you worked for several employers, each of them issues a separate PIT-11. They all go to the tax office and to the Twój e-PIT service, which sums them automatically. It is still worth comparing the data with the paper or electronic copies you have, because a remitter's error (e.g. double counting of advances, omission of a contribution) ultimately burdens the taxpayer.
For work abroad, PIT-36 with the PIT/ZG annex applies. A Polish tax resident settles worldwide income in Poland; a non-resident — only Polish-source income. Double-taxation treaties determine the method: exclusion with progression or proportional deduction.
What to do when PIT-11 contains an error
The first step is to contact the remitter — they issue a correction to the statement. If the employer refuses, the taxpayer may report the actual values in PIT-37, provided they have supporting evidence (contract, bank statements, payslips). An explanatory letter is attached to the return in that case. This route avoids repeating the error in the return.
If you only notice the error after accepting PIT-37, file a corrective return. The right to correct expires after five years — counted from the end of the year in which the tax payment deadline fell.
The most common pitfalls
- missing PIT-11 from a former employer — it can be enforced in writing, and as a last resort you can file the return with the actual data and a notification to the tax office,
- omission of ZUS benefits (sickness, maternity) — ZUS is the remitter in this case and issues a separate PIT-11A/PIT-40A,
- double deduction of health contributions — on the tax scale, the health contribution is not deducted from the tax,
- forgetting family reliefs (child relief, joint settlement with a spouse) — the pre-filled e-PIT does not always suggest them,
- filing PIT-37 instead of PIT-36 when there is foreign income — the form must be changed, because PIT-37 does not support PIT/ZG.
A foreigner in Poland and PIT
For a foreigner, the key issue is determining tax residency. A person who spends more than 183 days a year in Poland or has their centre of vital interests here is a resident and settles all income in Poland. A non-resident files a return only for Polish-source income. A Polish remitter (employer, client) also issues a PIT-11 to a non-resident; in case of doubt about residency status, a certificate of residence from the country of origin helps.
How Good Balance can help
We prepare annual PIT-37 and PIT-36 returns (with the PIT/O, PIT/B, PIT/ZG annexes), explain the effects of having several PIT-11 statements and handle correction cases. We also help foreigners determine tax residency and deal with the tax office. See our offer: accounting advisory and HR and payroll services. Related articles: taxation under general rules and types of taxes in Poland.