The presentation will take place on 10 March 2023 at 10:00 a.m. in the conference room on the third floor of the Bolesławiec Tax Office.

PIT-0 for seniors in tax returns

  • Working seniors who have temporarily stopped receiving their pension are exempt from PIT up to approximately PLN 85,500.
  • In addition, those who settle their taxes according to the tax scale also benefit from a tax-free allowance of PLN 30,000.
  • When claiming the relief, seniors can use the Twój e-PIT service. However, it is worth checking the tax return.

Seniors who, despite becoming entitled to a pension, have temporarily stopped receiving it and remained professionally active can benefit from PIT-0 for seniors. Such people will not pay tax on income from employment, contracts of mandate or business activity, or on maternity benefits, up to PLN 85,528 per year. In addition, working seniors who do not receive a pension and settle their taxes according to the tax scale will pay tax only after exceeding PLN 115,528 in earnings (the PLN 30,000 tax-free allowance plus the PLN 85,528 relief). The relief has applied since 1 January 2022.

The relief is available to women over 60 years of age and men over 65 years of age. The condition is that they do not receive a pension, survivor’s pension or equivalent benefits.

The exemption applies to income from:

  • employment (employment contract, official service relationship, outwork or cooperative employment relationship),
  • contracts of mandate concluded with a company,
  • business activity taxed according to the tax scale, at the 19% flat rate, at the 5% rate (the so-called IP Box relief) or under the lump-sum tax on registered income,
  • and maternity benefits,

provided that, in respect of earning this income, the taxpayer is subject to social insurance under the Social Insurance System Act.

How to claim the relief?

Taxpayers entitled to the relief for working seniors who wish to claim it in their annual return may do so by:

  • filing the return in writing, using the paper form, or
  • filing the return through the Twój-ePIT service, prepared on the basis of data held by the National Revenue Administration, including data from PIT-11 information submitted to the tax office by withholding agents.

After logging in to the Twój e-PIT service, you should check the return prepared by the National Revenue Administration. In some cases, changes may be necessary. This applies to people for whom the withholding agent did not apply the relief for working seniors during the year, as well as, for example, people entitled to PIT-0 for seniors for only part of the tax year, where the withholding agent did not include this in the PIT-11 information provided because no statement had been submitted. People who reached the age entitling them to the relief and initially worked without receiving a pension (income exempt from PIT under the relief for working seniors), then began receiving a pension and took up work again (income subject to PIT), should also check and, if necessary, amend the prepared return. For such people, the relief applies only to remuneration for work earned in the months before they simultaneously began receiving a pension or survivor’s pension.

The return in the Twój e-PIT service is completed on the basis of data from PIT-11. In PIT-11, the withholding agent (employer) distinguishes income exempt under the relief for working seniors only when, based on a statement submitted by the taxpayer, the agent applied the relief during the year when collecting advance payments. If the exemption was not applied by the withholding agent during the year, or was applied only for part of the year (in accordance with the taxpayer’s statement), and the relief is due in a different amount, the taxpayer should update the return before filing it, in line with the entitlement and up to the applicable limit.