How Ukrainians can calculate PIT 37 based on PIT 11 in 2024

The Polish tax system requires Ukrainians working in the country to file annual income tax returns. Two important forms for this are the PIT 11 and the PIT 37. PIT 11 is filled out and submitted by the employer, indicating income and withholding taxes for the year. This form is used to fill out the PIT 37, which is filled out by the employee himself. PIT 37 is an annual tax return that must be filed with the IRS by April 30 each year. 

Obtaining the PIT 11 form

PIT 11 is an official document that your employer is required to provide to the tax office and to you personally. This form contains information about your income and withholding taxes for the year. You need this document to complete your annual PIT 37 tax return.

Your employer must give you a PIT 11 by the end of February of the following year. For example, the PIT 11 for 2023 must be provided by February 28, 2024. The employer must send the PIT 11 to the tax office at the place of registration and to you in paper or electronic form (e.g., by e-mail).

The PIT 11 contains the following data:

• Your personal data and your employer's data.
• Total income for the year.
• Amounts of taxes withheld from your income.
• Information about social and health contributions.

Useful tips:

• Make sure your employer has your up-to-date contact details to send your PIT 11.
• If you have not received your PIT 11 by the end of February, contact your employer to check the status of the document.
• Keep the PIT 11 in a safe place as you will need it to complete PIT 37.
• If you had more than one employer during the year, you must be provided with a PIT 11 from each employer.

Proper use of the PIT 11 form will help you complete your annual tax return without problems and avoid potential penalties.

Completion of the PIT 37 form

PIT 37 is an annual tax return that an employee completes and files based on the data obtained from PIT 11. This form is required to report income and withholding taxes for the previous year and is filed with the IRS by April 30 each year.

Step-by-step instructions:

1. Obtain a PIT 11 from all employers if you had more than one job during the year. This document contains information about your income and taxes withheld.
2. Go to e-pity or e-deklaracje. These sites provide online tools for completing and filing tax returns.
3. Enter the data from PIT 11 into the appropriate fields on the PIT 37 form. The program will guide you step-by-step through the necessary sections of the return.
4. Enter the tax credits for which you are eligible. For example, child tax credit, youth tax credit up to age 26, and so on.
5. Check that the data entered is correct. Make sure all amounts and personal details are correct to avoid errors and subsequent adjustments.
6. Send the completed declaration to the tax office. This can be done through the above online platforms, which makes the process much easier.

By following these simple steps, you should be able to complete and file your PIT 37 tax return without any problems.

Tax incentives

The main types of tax credits:

• Child tax credit. Parents can get a tax deduction for each child. The amount of the benefit depends on the number of children in the family and can significantly reduce the tax burden.
• Youth exemption for youth under age 26. Youth under the age of 26 are exempt from paying PIT tax, but a return still needs to be filed.
• Internet Relief: Allows you to reduce your tax base by spending on internet services. This is useful for students and people working remotely.
• Rehabilitation Expenses. Reimburses medical and rehabilitation expenses for people with disabilities and their caregivers. This may include the cost of medication, medical procedures and specialized equipment.

Additional benefits for Ukrainians:

• Benefit for people who have received temporary protection status. Ukrainians who have been granted temporary protection in Poland can claim tax benefits similar to those for Polish citizens, including tax exemptions on certain types of income.
• Benefits for employees working for multiple employers. If you worked for multiple employers, all PIT-11s must be reported on a single PIT-37 return. This allows you to properly allocate your tax burden and take advantage of possible benefits.

Keep all receipts and documents supporting your expenses to be able to take advantage of tax benefits.

Read also: How to rent an apartment in Poland: useful tips

What happens if you don't file

PIT 37 declarations must be filed by April 30, 2024. This is a mandatory deadline for all employees who received income in Poland during 2023. If you had more than one employer, all data from PIT 11 from each of them must be included in one PIT 37 declaration.

Failure to file a PIT 37 return can lead to serious consequences. First, the IRS can impose penalties for late filing. Secondly, it may create problems when applying for a residence card and other documents necessary for legal residence and work in Poland. Failure to fulfill your tax obligations may negatively affect your status and lead to additional legal difficulties.