By the end of February, pensioners and disability pension recipients will receive from their pension authorities an annual tax calculation on form PIT-40A or information about income received from the pension authority on form PIT-11A. We remind you when a pensioner or disability pension recipient does not have to file a tax return and when they are required to do so.

If you are a pensioner or disability pension recipient, by the end of February you will receive from your pension authority (e.g. ZUS or KRUS) an annual tax calculation on form PIT-40A or information about PIT-11A income for 2024.

What to do if you receive an annual tax calculation on PIT-40A

If, for 2024, you receive only one PIT and it is PIT-40A, and you do not claim tax reliefs and have not earned other income affecting the amount of tax calculated by the pension authority in PIT-40A, then you do not have to file a tax return.

If you receive more than just PIT-40A, or if you want, for example, to file jointly with your spouse or claim reliefs and deductions, such as the rehabilitation relief, then you must file a tax return.

What to do if you receive PIT-11A information

If you receive PIT-11A information showing taxable income from your pension authority, you must file a tax return with the tax office. If, in addition to this information, you receive other PIT forms from payers (e.g. PIT-11 from a contracting party), you must also include the income from those PIT forms in your return. If the income shown on the information from payers is your only income, the appropriate form for the settlement is PIT-37.

How to file a tax return

The simplest way to file a PIT-37 tax return is to use the Twój e-PIT service in the e-Tax Office. In the Twój e-PIT service, you will find an automatically generated return completed with data from information provided by payers, including information from PIT-11A. You can also file your tax return electronically using the e-Deklaracje system. You may also file your PIT traditionally—complete a paper form and deliver or send it to the tax office.

If by 30 April you do not file the return in the Twój e-PIT service, do not reject it, or do not file a return in another way (e.g. on paper), the return prepared in the Twój e-PIT service will be accepted automatically at the end of 30 April.

What to do if you want to donate 1.5% of your tax to a Public Benefit Organisation (OPP)

If you want to donate 1.5% of your tax to an OPP, you may do so.

If you received PIT-40A and do not have to file a tax return, but at the same time want to donate 1.5% of the tax due shown in PIT-40A for 2024 to an OPP, you have two options:

  • if you want the 1.5% of your tax to go to the same OPP that was indicated in your PIT settlement last year and it is still on the OPP List, you do not have to do anything. The tax office will do it for you,
  • if you want to donate 1.5% of your tax to an OPP other than the one indicated last year, file a tax return on form PIT-37 or a PIT-OP statement. The simplest way to do this is through the Twój e-PIT service in the e-Tax Office.

If you want to donate 1.5% of your tax to an OPP, provide its KRS number in the tax return or PIT-OP statement you submit. Along with this number, enter the amount to be donated, which may not exceed 1.5% of the tax due resulting from the submitted return.

In a return or statement submitted through the Twój e-PIT service, the amount representing 1.5% of the tax will be completed automatically. The return prepared in the Twój e-PIT service will also automatically include the KRS number of the organisation you most recently supported (provided it is still entitled to receive 1.5% of tax) and the specific purpose—you can change this information.

Refund of an overpayment and payment of an underpayment

If you filed your return electronically and it shows a tax overpayment, you will receive the refund within 45 days. For returns filed on paper, the refund period is up to 3 months. If the return shows an underpayment, you must pay it by 30 April. If the underpayment results from PIT-40A, the pension authority will collect it from the pension or disability pension paid for March or April of the current year.

Remember: if, in addition to your pension or disability pension, you earned other income in 2024 that is taxable under the tax scale, want to claim reliefs or deductions, or want to have your income taxed jointly with your spouse, as a single parent, or as a widow or widower, you should file a tax return by 30 April on form PIT-37 or PIT-36, depending on the sources of your income.

More information about settlements for pensioners and disability pension recipients can be found in the Guide for Pensioners and Disability Pension Recipients at: https://www.podatki.gov.pl/pit/poradniki-pit/#emeryci