By providing the correct details, your employee will be able, among other things, to use the Twój e-PIT service and settle their income tax easily without leaving home.

You are completing a PIT form for an employee — enter the correct PESEL or NIP number

The payer (employer) is required to enter the taxpayer’s (their employee’s) correct NIP or PESEL number on the form. Entering a sequence of identical digits, such as 1111111111 or 9999999999, is an error. The absence of the correct data on the form submitted to the tax office will prevent or make it difficult for the taxpayer (employee) to fulfil their PIT obligations.

Entering the correct NIP or PESEL number will enable the taxpayer (employee) to be identified unambiguously. As a result, their tax return will be generated and made available through the Twój e-PIT service on podatki.gov.pl. In addition, the taxpayer (employee) will log in to the Twój e-PIT service using authorisation data, which includes the PESEL or NIP number, submit a tax return using, for example, the free e-Deklaracje application available on podatki.gov.pl, and use tax reliefs and deductions, which may result in a tax overpayment refund.

If the employee is a foreign national, tell them how to obtain a PESEL or NIP number

If the employee is a foreign national and lives in Poland, they should have the PESEL tax identification number.

They may submit an application for it to the competent authority (municipal office or district office), together with documents confirming the details provided in the application.

The competent authority for accepting an application for the assignment of a PESEL number (for a foreign national) is:

  • the municipal authority competent for the taxpayer’s (employee’s) place of registered residence,
  • the municipal authority competent for the employer’s registered office, if the taxpayer (employee) cannot register their residence,
  • Warsaw Śródmieście District Office (43 Nowogrodzka Street) — if the taxpayer (employee) has not started working yet or the employer’s registered office is outside Poland.

The necessary information and the PESEL application form are available on the Gov.pl portal, also in English and Ukrainian.

If the application is refused, the taxpayer (your employee) may apply for a NIP number. The NIP-7 identification notification form is available on podatki.gov.pl

Additional information is available at www.podatki.gov.pl/pit/dla-pracodawcy-platnika/