The Polish agreement significantly changed the provisions on personal income tax. In addition to the introduction of a record tax-free amount of PLN 30,000 and the reduction of the rate of the first threshold of the tax table from 1 July 2022, many changes concern the payment and collection of tax advances, as well as the declaration templates of annual incomes, including PIT-37 and PIT-36, which most often concern retirees. Until now, taxpayers for whom the pension was the only source of income in the tax year benefited from the fact that the annual settlement was arranged for them – and for them – by ZUS. And how is this year, with the annual tax return, PIT for 2022?
Summary
The Social Insurance Institution (ZUS), the Agricultural Social Insurance Fund (KRUS) and other pension authorities, depending on the type of benefit and the period of receipt, issue various forms, among which are:
- PIT-40A/PIT-11A – are mainly granted to retirees and retirees or people receiving social security benefits, for example sickness or maternity;
- PIT-11 – is intended for people who receive benefits from the deceased person.
The annual PIT-40A tax calculation is sent by the pension institution to the tax office (by the end of January) and to the retiree (by the end of February).
PIT-40A Is an annual settlement of income and tax calculation for persons receiving an old-age pension, disability pension, early retirement benefit, early retirement benefit, teacher’s benefit, or social security pension .
