Polish pensioners and beneficiaries of disability benefits must understand when they are required to file an annual tax declaration with the tax office.
Who is Considered a Pensioner or Beneficiary by the Tax Office?
For the tax office, a pensioner is someone receiving an old-age pension from ZUS, KRUS, or another pension institution and is a taxpayer under personal income tax law. The pension is treated as income subject to taxation.
A beneficiary, for the tax office, is someone receiving a cash benefit due to partial or total loss of ability to work for health reasons. Like pensioners, beneficiaries are taxpayers, with ZUS, KRUS, or another benefit-paying institution acting as the payer.
Annual Tax Settlement for Pensioners and Beneficiaries
By the end of February, every pensioner and beneficiary should receive an annual tax calculation from their pension institution. If they also have income from sources other than their pension or benefit, the document may take the form of a specific form.
When is a Tax Return Required?
Pensioners and beneficiaries are obligated to file a tax return with the tax office in certain situations. This obligation arises when:
If any of these circumstances apply, the taxpayer must file a tax return by April 30th. The rules for filing a PIT return for pensioners and beneficiaries with this obligation are the same as for other taxpayers.
PIT for Pensioners and Beneficiaries and the 1.5% for Public Benefit Organizations
Pensioners and beneficiaries can donate 1.5% of their tax to a Public Benefit Organization. If the taxpayer is required to file a return, the donation is made according to general rules. If a pensioner or beneficiary receives a PIT-40A, does not use tax reliefs, and has no income from other sources, they can donate 1.5% to a Public Benefit Organization in two ways.
Frequently Asked Questions
Generally, pensioners and beneficiaries do not always have to file a tax return. If they receive only a PIT-40A from their pension institution, do not use tax reliefs, and have no income from other sources, they do not need to file independently.
Yes, if a pensioner or beneficiary wants to file jointly with their spouse, they must file a tax return.
Yes, pensioners and beneficiaries can donate 1.5% of their tax to a Public Benefit Organization, even if they are not required to file a tax return. If the organization is the same as last year, the tax office will transfer the money automatically; otherwise, a PIT-37 or PIT-0 declaration is required.
