For the HR department, settling a foreigner starts with determining residence and ends with the PIT-11 and the annual return. We bring together the payer's obligations, the forms and the deadlines in one place.
1. Obligations of the payer (employer)
As the payer, the employer calculates, withholds and pays PIT advances on the foreign employee's salary and prepares the PIT-11 information. The method of withholding depends on the employee's residence status.
2. Forms and deadlines
| Document | Who / when |
|---|---|
| PIT-11 | The payer provides it to the employee and to the tax office (statutory deadlines after the end of the year) |
| PIT-37 / PIT-36 | The employee files the annual return — as a rule by 30 April |
| IFT-1/IFT-1R | For certain payments to non-residents (withholding tax) |
3. The role of residence status
A resident settles all their income in Poland; a non-resident — only Polish income. That is why HR should establish the status at the start of employment. See tax residence of a foreigner.
4. The most common mistakes
Show more: how to account for employee reliefs in the settlement
Employee reliefs in the settlement
PIT-0 reliefs may apply in the settlement (young people, return, 4+, senior) — see PIT reliefs. The employee claims them in the annual return or, on the basis of a declaration, already at the advance-payment stage.
Do you employ foreigners? We will put your PIT settlements in order
We will check residence status, the correctness of advances and forms and the application of reliefs — before the tax office does it.
Book a free consultationLegal notice: this article is for information purposes only and does not constitute legal or tax advice. Legal status: 2026 (Act of 26 July 1991 on PIT — obligations of the withholding agent and annual tax returns).
Sources: Act of 26 July 1991 on personal income tax; podatki.gov.pl — PIT. The above commentary is our own; the provisions cited should be verified against the current text of the act before taking any action.