Statement on the Number of Employed Drivers in Poland

What is a statement on the number of employed drivers?

The statement on the number of employed drivers is a document submitted by an entrepreneur performing road transport, in which they specify the number of drivers employed in the company under employment contracts or cooperating under other bases (e.g., B2B).

Who must submit the statement on the number of employed drivers?

The obligation to submit information about the number of employed drivers applies to all entrepreneurs holding a permit to perform the road carrier profession, in accordance with Article 7a, paragraph 8, points 1 and 2 of the Road Transport Act. The obligation also applies to sole proprietorships performing road transport under a license or permit.

Who should be included in the statement on the number of employed drivers?

Company owners who are themselves drivers should include themselves both in the total number of employed persons and in the arithmetic average number of drivers. The summary must include all people working in the company, regardless of the employment form – whether an employment contract or civil law contracts.

Where to submit the statement on the number of employed drivers?

Entrepreneurs must submit the statement to the authority that issued their permit to perform the road carrier profession:

• Main Inspectorate of Road Transport (GITD) – in the case of international transports,
• County head (Starosta) or City Hall relevant to the location of the entrepreneur’s registered office – in the case of domestic transports.

The statement should be sent electronically via the ePUAP platform.

When must the statement concerning the number of employed drivers be submitted?

The statement for each calendar year must be submitted once a year by March 31 of the following year. For example, the deadline for submitting statements concerning the number of persons employed in 2024 was March 31, 2025.

Exceptions from the obligation to submit statements on drivers’ employment numbers

The obligation to submit the statement does not apply to carriers operating solely on the basis of a certificate for road transport for own needs.

What data must be provided in the statement?

The statement on the number of employed drivers consists of two fundamental elements that must be filled in accordance with applicable regulations.

Total number of persons employed in the company

The first element involves indicating the total number of all persons working in the company on December 31 of the previous year, regardless of the form of employment. This summary covers the entire company staff – not only drivers but also administrative workers, logisticians, salespeople, mechanics, and other employees.

It should be remembered that the company owner should also be included in this number. That means that even a sole proprietorship must show the number “1” in this field.

Arithmetic average number of drivers performing transport operations

The second part of the statement requires calculating the arithmetic average number of drivers performing transport operations in the previous year. This calculation is done by summing the number of drivers employed in each month of the reported year and then dividing the result by 12.

Example of calculation: If a company employed 2 drivers throughout the year, the sum will be 24 (2 drivers × 12 months), and the arithmetic average is 2.0. If the result includes decimal digits, the exact value must be entered.

Special cases when filling out the statement on the number of employed drivers

For sole proprietorships where the owner is also a driver, they are included both in the first item (number of employed) and the second item (arithmetic average number of drivers).

If the company started transport activities during the year, the average is calculated only for the months in which the company actually operated. In such a case, the sum is divided by the actual number of months of activity, not 12.

How to correctly submit the statement step by step?

Submitting the statement on the number of employed drivers begins with establishing which authority issued the permit to perform the road carrier profession. This detail determines the entire document submission procedure.

The procedure for submitting the statement includes the following steps:

1. Establish the competent authority – GITD or county office/city hall, depending on the type of license (international or domestic).
2. Submit documents – For GITD, only through a dedicated form on the ePUAP platform
3. Select the reporting year – indicate 2024 from the dropdown list when filling out the form.
4. Sign electronically – using a trusted profile or qualified signature directly on the ePUAP platform.
5. Attach power of attorney – if acting through a proxy, including the original authorization and confirmation of stamp duty payment.
6. Observe the submission deadline – the deadline for submission for the 2024 year expired on March 31, 2025. In the case of postal submission, the postmark date counts.

It is important to highlight a key rule: documents must be submitted via only one communication channel. Sending the same statement through different channels may cause unnecessary administrative complications.

Penalties and sanctions for failure to submit the statement on the number of employed drivers

Failure to submit the statement on the number of employed drivers, in accordance with item 1.5 of Appendix 3 to the Road Transport Act, may result in a penalty of 800 PLN.

Summary of the statement on the number of employed drivers

Submitting the statement on the number of employed drivers is one of the key formal obligations of every road carrier. The document must be submitted by March 31 for the previous year, and the data it contains must reflect the actual employment status. The statement includes all employees, including the owner of a sole proprietorship, as well as the arithmetic average number of drivers for the entire year. Regular submission and updating of this document help avoid penalties and ensure compliance with regulations.

If you run a transport company and need support with documentation, including statements, HR and payroll issues, driver working time settlements, or accounting for transport, Evotax specialists are ready to help! Contact us, and our team will handle the challenge for you!