Once a year every employee receives the annual declaration PIT-11 document. PIT-11 contains your revenues, how much taxes you already paid, and your social and health insurance contributions. Based on PIT-11, you have to fill out your annual tax declaration (PIT-36 or PIT-37). Your employer must send this document to you (until the end of February) and to the tax office (until the end of January). The employer can send it to you in electronic or paper form (the tax office accepts only the electronic form).
If you have several jobs during the year, you will receive several PIT-11 documents. You should keep your PIT-11 (and PIT-36 or 37) for 5 years by the law.
Please see the parts of PIT-11:
B. (DANE IDENTYFIKACYJNE SKŁADAJĄCEGO) – this is your employer, who filled out this form
C. DANE IDENTYFIKACYJNE I ADRES ZAMIESZKANIA PODATNIKA – this is your identification data
E. DOCHODY PODATNIKA, POBRANE ZALICZKI ORAZ POBRANE SKŁADKI – here you can find your income, your tax prepayment, and social and health insurance contributions. See picture below.
- Column a (first from the left): source of your income. Depending on the kind of income, it will be shown in the appropriate row. For example, umowa o pracę (standard employment) above 26 years old in row 1, below 26 in row 2, retiring pension in row 3, and so on
- Column b: your income
- Column c: tax-deductible cost. This cost is regulated and depends among others if you live in the same town as the employer
- Column d: tax-exempt income, income for which you don’t pay tax
- Column e: tax prepayment, this is the tax which was already paid by your employer
The last part in E (above) is your contributions (składki) to health (zdrowotne) and social (społeczne) insurance.
You can find all the current PIT-forms (not only pit-11 but also pit-36, pit 37) here: https://www.podatki.gov.pl/pit/formularze-do-druku-pit/
Once you understand PIT-11, the next step will be filing annual declaration PIT-37 or PIT-36 – the deadline is always the end of April each year. You will find the article about PIT-37 and PIT-36 in our blog and soon we will update it!