How to Increase Your 2026 14th Pension Net Payment: The EPD-21 Form Deadline

Polish pensioners have until the end of August to submit the EPD-21 form to ZUS if they wish to receive a higher net 14th pension payment this September by waiving tax advances.

Increasing the 14th Pension Payout

The EPD-21 form allows pensioners to request that ZUS stop deducting income tax advances from their pensions and supplementary benefits, including the 13th and 14th pensions. Submitting this form can result in a higher net payout in September, as money that would normally be held for annual tax reconciliation is instead paid out immediately.

Eligibility and Potential Gains

This measure is primarily intended for individuals with annual incomes not exceeding 30,000 PLN. For these pensioners, the change could mean an increase in the net payment ranging from approximately 175 PLN for the minimum pension to 225 PLN for those receiving around 2,400 PLN gross per month.

Submission Deadlines

ZUS applies the EPD-21 request starting from the month following the submission date. To ensure the change affects the September 14th pension payment, pensioners must file the document with ZUS by the end of August.

Risks for Higher Earners

Waiving tax deductions is not suitable for everyone. Pensioners whose total annual income exceeds 30,000 PLN—such as those with multiple sources of income, part-time employment, or rental revenue—should exercise caution. In these cases, opting out of tax advances may lead to a tax shortfall, requiring a mandatory payment to the tax office after the annual reconciliation.

Long-term Application of the Form

The EPD-21 form remains valid for subsequent years unless it is explicitly withdrawn by the pensioner. Individuals are advised to carefully analyze their financial situation before submission to avoid potential tax burdens in 2027.