Currently, employers are required to provide the PIT-11 form to all employees. The draft proposes a significant change. Employers will only be required to issue this document to an employee if one of three conditions is met:

• the employee has submitted a relevant request,
• the company has ceased operations,
• personalised information or its correction is prepared after 31 January, i.e. after the statutory deadline for submitting information to the tax office.

Employers will still be required to submit PIT-11 forms electronically to the tax office by the end of January each year. The new regulations are due to take effect on 1 January 2027 and will apply to income earned from 2026 onwards.