Instead of 13th and 14th pensions, 6,000 zlotys: Hundreds of thousands of seniors choose this option

Hundreds of thousands of working seniors in Poland are choosing the PIT-0 tax exemption over the 13th and 14th pensions, with tax savings reaching up to nearly 6,000 zlotys annually at higher salary levels.

The Choice Between Additional Pensions and PIT-0

Following the March indexation and the payout of the 13th pensions, seniors await additional funds as ZUS prepares to distribute the 14th pensions in autumn. However, seniors who continue working past retirement age do not receive these cash injections, but they can benefit from the PIT-0 tax exemption, which can yield higher financial advantages than both additional pensions combined.

While the statutory retirement age is 60 for women and 65 for men, some individuals delay ending their professional activity and do not collect benefits. Postponing retirement means forfeiting both the monthly ZUS pension and the 13th and 14th payouts, in exchange for tax preferences that allow workers to earn up to 85,528 zlotys annually tax-free.

Financial Benefits Based on Salary Levels

The financial advantage of PIT-0 depends directly on the level of earnings, with interest in the relief growing according to Ministry of Finance data, which showed 178,000 beneficiaries in 2025 compared to 166,000 the previous year and 160,000 in 2023. Calculations by “Fakt” indicate that annual tax savings range from 2,016 zlotys for a monthly gross salary of 4,806 zlotys up to 5,976 zlotys for a gross monthly salary of 8,000 zlotys.

Although a tax saving of 5,976 zlotys can be substantial, it is not an additional benefit paid out by ZUS or a special wage supplement, but rather the calculated annual tax relief resulting from applying PIT-0. Because working seniors simultaneously forgo their monthly pension and holiday payouts during this period, comparing the tax saving alone to the value of additional benefits does not provide a complete financial picture.

Broader Financial Calculations for Seniors

Deciding to stay in the labor market requires a comprehensive calculation that accounts not only for salary and tax benefits, but also for the underlying pension that could otherwise be collected. Because deferring retirement means continuing to work and pay contributions without drawing the ZUS benefit, the decision involves balancing the primary pension against the 13th and 14th payouts and tax savings.

For sole proprietors, the calculation involves additional elements such as social security contributions, meaning that the PIT-0 relief alone may not always compensate for contribution costs and foregone benefits. Ultimately, the profitability of delaying retirement depends on salary levels, future pension rates, and the specific form of continued professional activity.