These retirees do not have to submit PIT. The regulations are clear

From today, Poles have the opportunity to settle their PIT electronically. Tax returns for 2025 are now available in the e-Tax Office. The Your e-PIT service can be used by all taxpayers, both private individuals and entrepreneurs. What does the issue of settlements look like for those who have already finished their professional activity?

Do retirees have to submit PIT?

As polsatnews.pl reminds, people who only receive a retirement or disability pension do not have to submit a tax return themselves, because their tax is settled by the pension authority (ZUS or KRUS). In such a situation, the senior receives the PIT-40A form, which is an annual statement of income and tax advances. If the retiree has no other income and does not plan to use tax relief, he or she does not have to submit an additional declaration.

PIT-40A is generated automatically by ZUS or KRUS and sent to both the pensioner and the tax office. It does not require additional actions on the part of the taxpayer.

If the senior does not receive the PIT-40A form and the PIT-11A form, it means that the pension authority has not made the final tax settlement, but has only summarized the income obtained and the advance payments collected. In such a case, the taxpayer must submit a tax return himself, most often in the form of the PIT-37 form.

PIT-11A is usually received by people who:

• received benefits, pre-retirement benefits or early retirement,

• obtained additional income, e.g. from occasional work, business activity or sale of securities,

• they plan to settle jointly with their spouse or as a single parent,

• received foreign income requiring settlement at the Polish tax office,

• obtained a refund of overpaid social security or health insurance contributions.

Pensioners and pensioners who are obliged to settle their own tax can do it via the mentioned Your e-PIT service, in person or by letter (in this case, the date of sending the letter is crucial). It is also worth emphasizing that a senior may authorize another person (e.g. a family member) to submit the declaration on his or her behalf. This requires prior submission of an appropriate power of attorney to the tax office.

It turns out that many seniors keep up with the times and settle their accounts electronically. The latest SW Research survey for “Wprost” shows that three-quarters of Poles aged 50 plus do this (76.5%). In younger age groups, the percentage of “yes” responses was lower.