ZUS has started sending PIT tax returns for 2024

Every year at the turn of January and February ZUS starts sending PIT-40A, PIT-11A and PIT-11 declarations.

ZUS noted that this year it will not settle overpaid tax among beneficiaries. Such people will receive it PIT 11A, and the refund for overpayment of tax directly from the tax office.

The overpayment will be refunded within 45 days of submitting the tax return. If the beneficiary had no other income and does not use deductions, he or she does not have to submit a PIT-37 or PIT-36 tax return.

“More than 460,000 retirees and disability pensioners for whom tax is calculated only on the thirteenth and fourteenth pensions will receive, together with their PIT declarations, an information leaflet and an application for not collecting advances on income tax up to PLN 30,000 (EPD-21). Submitting this application may protect against overpayment of tax,” the Department reported.

By the end of February, ZUS will send a tax declaration to everyone who received a benefit from ZUS at least once in 2024. The plant informed that of the approximately 10.4 million declarations sent, the vast majority will be received by retirees and pensioners. The remaining forms will be sent, among others, to: to people who received sickness, maternity or care benefits last year.

PIT-40A will be provided to retirees and pensioners, as well as to persons who used a pre-retirement benefit or allowance and a teacher's compensation benefit, if they received a benefit from ZUS throughout the calendar year. This also applies to retirees and pensioners residing abroad in countries with which Poland has agreements on the avoidance of double taxation, according to which pensions and pensions from ZUS are subject to taxation in Poland.

PIT-11A is information about the income of persons receiving ZUS benefits other than those mentioned above (sickness benefits, maternity benefits) and those who are no longer ZUS beneficiaries at the time of settling their taxes.

These declarations will also be received by, among others: persons who have submitted to ZUS a declaration of intention to settle income jointly with their spouse or an application for calculating and collecting tax advances according to a higher tax scale or an application not to prepare an annual tax calculation using PIT-40A.

In turn, PIT-11 will be received by people who received a benefit due after a deceased person in 2024, alimony deducted from the benefit paid by ZUS for persons receiving alimony based on a court judgment or settlement, or payments to meet the needs of the family if separation has been established between the spouses. property.

ZUS reminded that retirees and pensioners who can benefit from deductions from income or tax should do so in the PIT-37 or PIT-36 tax return and submit it to the tax office by April 30. Each retiree and disability pensioner can also donate 1.5%. tax for public benefit organizations. If it is the same organization as last year, the beneficiary does not have to submit any additional documentation to the tax office. If it is another organization, a PIT-OP form must be submitted to the tax office.