Social insurance institutions will prepare tax documents for Polish retirees and pensioners by February 2026, with specific filing requirements depending on document type.
PIT-40A from ZUS – Delivery Deadlines in 2026
By the end of February 2026, social insurance institutions like ZUS and KRUS will prepare annual tax summaries for retirees and pensioners. These documents should be delivered to benefit recipients by the end of February 2026 at the latest.
When the last day of February falls on a public holiday, the delivery deadline automatically moves to the next working day. If the declaration doesn’t reach the taxpayer by March 2, 2026, or is deemed incorrect, contact the appropriate ZUS branch that handled benefit payments the previous year.
PIT-40A – When Filing Is Not Required
If a taxpayer for 2025 has only a PIT-40A declaration, doesn’t use tax reliefs, and didn’t obtain other income affecting the tax amount shown in the document, there’s no obligation to file an additional tax return. This means completing the PIT-37 form independently is not required.
Independent filing becomes necessary only when the taxpayer has additional income, uses tax reliefs, or has corrections to the PIT-40A data. In such cases, the PIT-40A serves as the basis for preparing the PIT-37, which must then be submitted to the appropriate tax office.
PIT-11A – Obligation to File with the Tax Office
Pension institutions also prepare PIT-11A declarations. If the PIT-11A contains data on income subject to taxation, the taxpayer must file the appropriate tax return with the tax office. If there are other incomes shown in PITs from payers, all revenues must be included in the declaration.
If the income from PIT-11A and any other sources constitute the taxpayer’s only income, the appropriate form for filing is PIT-37.
Methods for Submitting PIT-37 Tax Declaration
The most convenient method for submitting a PIT-37 tax declaration is using the Twój e-PIT platform in e-Tax Office. The system automatically generates a pre-filled declaration, including data provided by payers, including information from PIT-11A.
Alternatively, the declaration can be sent electronically via the e-Declarations system, which allows for quick and secure filing without visiting the office. Traditional paper filing is also an option by delivering the form in person or by mail to the appropriate tax office.
If the taxpayer doesn’t act independently by April 30, the Twój e-PIT system treats the prepared declaration as automatically accepted. This means if the declaration isn’t changed or sent by another mode by this deadline, it will be considered properly filed.
Transferring 1.5% of Tax to Public Benefit Organizations in PIT 2025
Taxpayers can transfer 1.5% of their due tax to Public Benefit Organizations (OPP). For individuals who receive PIT-40A and don’t have the obligation to file a separate tax return, there’s also the option to support a chosen organization.
If a taxpayer wants 1.5% of the tax to go to the same organization as in the previous year (which is still listed in the OPP Directory), no additional action is required – the tax office will transfer the funds automatically.
If 1.5% of the tax is to be transferred to a different organization than in the previous year, a PIT-37 tax return or PIT-OP declaration must be filed, preferably through the Twój e-PIT service in e-Tax Office. When using this service, the amount corresponding to 1.5% of the tax is automatically filled in, along with the KRS number and specific purpose of the previously supported organization, with the option to change this data before submission.