Tax settlement is an annual obligation for every freelancer, regardless of the form of business activity. This process may seem complicated, but with proper preparation and available online solutions, it can proceed smoothly and without unnecessary stress.
– Thanks to free programs for completing tax returns, filling out the PIT form takes from several to a dozen minutes. All you need to do is gather electronic proof of all your earnings and then upload them to the program. The tax declaration is even easier if the freelancer uses a dedicated platform that facilitates settlement between the client and the freelancer when settling their collaborations. Thanks to such a solution, instead of several or dozens of PIT-11 declarations from clients, the independent specialist receives only one document summarizing all freelance earnings from the entire year – explains Żaneta Siwik, Product Marketing Lead at Useme, a platform simplifying client-freelancer settlements.
The tax declaration can be submitted from February 15 to April 30. By the end of January, clients prepare PIT forms for the tax office, and by the end of February – for their contractors and collaborators.
PIT settlement for business activity
Freelancers who run their own business settle with the tax authorities in the same way as other entrepreneurs. They use the PIT-36 form for this, where they must independently calculate their income and due tax. The possibility of joint settlement with a spouse, even if the spouse is obliged to use PIT-37, remains open, but it requires submitting a joint declaration on the PIT-36 form.
PIT for freelancers without business activity
Individuals who worked under contracts of mandate (umowa zlecenie) or specific work (umowa o dzieło) last year should receive a PIT-11 form from their clients. Based on this, they submit a PIT-37 declaration to the tax office.
Independent specialists who work for many clients, and consequently will receive many PIT-11 forms during the settlement period, should check if they have them from all companies they collaborated with. According to the law, the obligation to settle income lies with the taxpayer even if they do not receive such a form or the client did not report the contract to the office. If they were audited in the future, the subcontractor could also be held responsible for the lack of settlement.
If a freelancer has not received a PIT-11 from the client and, at the same time, this document has not been registered in the Tax Office system, available via the “Twój e-PIT” platform, it is worth asking the Office for support. Despite the lack of a form, a tax declaration should be prepared using available income information or other tax data. It is better to submit an incomplete but honest declaration, which can be corrected later. Incorrect declarations can generate calls from the office.
– Freelancers without business activity can use a dedicated platform that, on their behalf, concludes the appropriate agreement with the client, and at the beginning of the new year, sends them a single PIT-11 form aggregating all settled contracts. This solution relieves the freelancer from the need to independently calculate income tax and contact the Tax Office. If the freelancer’s income exceeds the limit of the first tax threshold, it is recommended to notify the Customer Service Office of the given platform to adjust the amount of tax withheld to 32%. If the freelancer does not report exceeding the threshold, the platform will automatically apply a tax rate of 12%. This may result in the need for an additional tax payment when submitting the tax declaration – explains Żaneta Siwik, Product Marketing Lead at Useme.
Unusual cases – income from abroad, contract with a natural person
Freelancers not running a business and carrying out projects in the past fiscal year where the client did not pay tax on their behalf are in a special situation. A typical scenario here is working for a foreign client or a private individual. In these cases, similar to running one’s own company, it is required to complete the PIT-36 form, covering all income earned, including those usually declared using the PIT-37 form.
Additionally, it may be necessary to attach appropriate appendices. Income earned from abroad requires filling out the PIT/ZG form, and to take advantage of eligible tax reliefs, the PIT/O form must be attached to the tax declaration.
PIT declaration and tax-exempt income
The PIT tax declaration and tax-exempt income are topics that raise many questions among taxpayers every year. There are a number of situations in which certain income may be completely or partially excluded from tax obligations. These are:
- all earnings below PLN 30,000 gross (tax-free amount),
- earnings of individuals benefiting from the Zero PIT for Youth relief up to PLN 85,528 gross,
- earnings of individuals benefiting from reliefs provided for by separate regulations (various reliefs for return, for large families),
- social benefits, allowances, subsidies, supplements, per diems, etc.
Freelancers do not have to include the benefits and allowances listed in the last point in their tax declaration. Moreover, individuals for whom these were the only income are exempt from the obligation to submit a declaration.
However, if an independent specialist has earned any income, whether by benefiting from the youth relief or below the tax-free amount, they are obliged to submit a declaration. Especially in the case of earnings lower than the tax-free amount, there is a chance that the employer, client, or customer has paid income tax advances on behalf of the subcontractor. By submitting the declaration, the freelancer can formally confirm receipt of the PIT-11 declaration and take advantage of eligible reliefs and refunds of overpaid tax.
What can be deducted from tax in 2025?
In 2025, taxpayers can take advantage of various tax reliefs that allow them to reduce their tax burden. The tax system provides for various reliefs, adapted to the individual situations of taxpayers.
It should be noted that each relief has specific conditions that must be met to be able to use it. Here are examples of tax reliefs available in 2025:
- family relief – is available for taxpayers settling PIT-36 and PIT-37. It is necessary to have a copy of the child’s birth certificate, confirmation of being a guardian, and a certificate of the child’s school attendance. The amount of the relief depends on the number of children.
- internet relief – only taxpayers settling on PIT-36, PIT-37, and PIT-28 forms can use this relief. A document confirming the expense incurred is essential for the deduction. The internet bill should contain the buyer’s and seller’s data, the type of service, and the amount paid. The maximum deduction is PLN 760 per tax year, and the relief can only be deducted for two consecutive years.
- rehabilitation relief – taxpayers settling PIT-36, PIT-37, and PIT-28 who have documents confirming the expense incurred and a disability certificate can also use it. Importantly – the tax relief can be used by a disabled person or a person supporting a disabled person.
Freelancing involves not only cooperation with several companies but also various settlement models. The method of settlement depends on the type of contracts freelancers conclude with clients, and thanks to available conveniences, it does not have to be complicated.
Useme is a platform for freelancers and clients, established in 2013 and based in Wrocław. Useme’s database includes 185,000 freelancers from fields such as IT, graphics, copywriting, marketing, translations, and others. The platform handles all legal and tax matters on behalf of the freelancer and the client, and also enables settlement for foreign subcontractors. Useme is a leader in remote work settlements in Poland, Central, and Eastern Europe.
Media contact:
Paulina Bartkowska
