PIT tax returns will be sent to all persons who, in 2023, received at least once any agricultural pension and disability benefit (e.g. agricultural pension, agricultural pension for incapacity for work, survivor’s pension), supplementary parental benefit, benefit not provided after a deceased person or cash benefit for serving as a village head.
What PIT should I settle?
PIT-40A (annual tax calculation by the pension authority) will be provided to retirees and pensioners and persons entitled to supplementary parental benefit for whom the Fund has settled their income tax for 2023 (i.e. those who, among others, received a benefit from KRUS throughout the tax year and the balance their settlement amounted to “0 PLN” or there was an underpayment of tax on their tax account, which will be deducted from the benefit for March 2024).
PIT-11A (information on income obtained from the pension authority) will be provided to retirees and pensioners as well as persons entitled to supplementary parental benefit, for whom, in accordance with applicable tax regulations*, the Fund could not settle the tax and transfer PIT-40A because, for example, they did not receive the benefit for the entire year 2023, they have an overpayment of tax.
PIT-11 is information about income for people to whom the Fund paid the so-called unrealized benefit after a deceased person (i.e. pension or annuity due to the deceased; does not apply to funeral benefits), alimony deducted from an agricultural benefit or a cash benefit for performing the function of a village head.
The Fund will submit all PIT returns no later than February 29, 2024.
A beneficiary who receives a PIT-40A or PIT-11A and/or PIT-11 may accept or change the PIT-37 or PIT-36 tax return (in the case of persons running non-agricultural business activities), prepared by the National Tax Administration, complete the interactive form in e-Tax Office or submit it yourself.
Until when is PIT?
PIT-37 or PIT-36 in paper form at the competent tax office – no later than April 30, 2024.
The tax return prepared by KAS will be made available on the tax portal www.podatki.gov.pl, in the Your e-PIT service.
If the beneficiary does not submit the above-mentioned tax return, the tax return prepared by the National Tax Administration will be automatically considered submitted.
At the same time, the Fund would like to remind you that every person who receives at least one of the above-mentioned PIT forms and paid income tax advances and wants to take advantage of tax reliefs (e.g. for the purchase of medicines, rehabilitation), as well as a person who wants to take advantage of tax settlement together with a spouse or child (in the case of single people) should change the tax return prepared by the National Tax Administration or complete and submit a new tax return in electronic or paper form to the tax office, also by April 30, 2024.
Beneficiaries from whom income tax advances were withheld may donate 1.5% of the tax to a selected public benefit organization and if they donate for the first time or want to change the organization to a different organization than in the previous year, then by April 30, 2024. should submit the completed PIT-OP to the tax office.
This does not apply to persons whose only income subject to personal income tax was pension benefits in an amount not exceeding PLN 2,500 per month and whose total income for the entire year did not exceed PLN 30,000, because the income of such persons is within the tax-free amount.
Income tax settlement dates in 2024
- from February 15, 2024 – from that date, taxpayers can log in to their profile on the tax portal and obtain a PIT-37 or PIT-36 declaration pre-prepared for them
- until April 30, 2024 – deadline for modifying, rejecting or accepting the declaration prepared by the Ministry of Finance (KAS) or submitting a tax return to the relevant tax office – electronically or in a printed version
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