Filling out the PIT-11 declaration applies to payers who are required to prepare information on income and personal income tax advances collected. PIT-11 is a document that is submitted to both taxpayers and the tax office.
The PIT-11 declaration is submitted by:
- Employers who pay salaries to their employees.
- Payers who make payments to individuals, such as benefits, awards, commission contracts, or specific-task contracts.