I work full time. This year I am turning 65 and I intend to continue working. Do I have to receive a decision from the Social Insurance Institution (ZUS) granting an old-age pension in order to take advantage of the tax relief for a working senior citizen?
No, it is sufficient to obtain the right to a retirement pension to take advantage of the relief, the decision is not needed. However, you cannot draw this pension.
I am 66 years old. I have been entitled to a retirement pension for a year, but I do not receive it, because I am continuing to work under a contract of employment with my current employer. Am I entitled to an allowance for working seniors?
Yes, from January 1, 2022, you can take advantage of the working seniors relief.
Do I have to submit a pension application to ZUS and then suspend it in order to continue working and benefit from the relief for working seniors?
No, you do not need to submit such a request. The taxpayer who does not receive a retirement benefit, despite reaching the retirement age and becoming entitled to it, is entitled to the relief.
I am 65 years old, I came back from abroad and I work under a contract of mandate concluded with a Polish company (with social security contributions). I do not receive any disability benefits from Poland, but I do have a pension from Germany. Can my income from the contract of mandate benefit from the relief for working seniors?
Yes, your revenue from the contract of mandate is discounted. Retirement from abroad does not deprive you of the right to the allowance, if you meet the other conditions.
I am a working senior, my income from full-time work is covered by the working senior allowance. This year I will be paid a “jubilee” which is not contributed. Is the jubilee award also included in the relief?
Yes, the jubilee award is income from full-time employment, therefore the award is covered by a discount.
I am a working senior and legal guardian of my son’s five children. This year I am receiving income from full-time work that will exceed PLN 120,000. Can I take advantage of two limits (2 x PLN 85,528) because I am entitled to two discounts?
No, you are entitled to one limit for your two allowances. The limit in the amount of PLN 85,528 is one, combined for the allowance for working seniors, allowance for families 4+, allowance for young people and allowance for return.
I am a working senior on the basis of a mandate contract concluded with the company. I meet the conditions for tax exemption up to the amount of PLN 85,528. I don’t get any other income. After using the limit of PLN 85,528, can I ask the client not to collect advances, because my “+” income will amount to about PLN 15,000?
Yes, if your taxable income does not exceed the exempt amount of PLN 30,000, you can submit an application to the ordering party not to collect tax advances.
I am 66 years old, I am a lecturer and my annual revenue does not exceed PLN 85,528. I also do not receive any retirement benefits. Am I entitled to an allowance for working seniors?
No, because revenues from a specific work contract are not covered by this relief.
I am a pensioner, I receive a pension and I receive remuneration for columns for the press, which I prepare on the basis of a contract for a specific task. Can I take advantage of the tax relief for working seniors?
No, because you do not meet the condition relating to types of income and not drawing a pension.
If I meet the conditions for a working senior citizen relief, but I have not submitted a declaration on the application of the relief to my employer, can I use it in the annual tax return?
Yes, you can take advantage of the annual tax return if you meet the conditions. The fact that the employer did not apply this tax relief during the year does not exclude its application in the annual tax return.
I have reached retirement age. I work and I do not receive any old age or disability pension. What documents should I submit to the employer so that they apply the working senior citizen allowance? Is only a declaration of compliance with the conditions for its application sufficient?
Yes, all you need to do is submit a written declaration to your employer that you meet the conditions for applying this relief. Remember that in this statement you must include a clause saying: “I am aware of the criminal liability for submitting a false statement”. There is no official model for the declaration (you can write it yourself or use the sample template at the end of this guide). You do not need to submit other documents to your employer to apply this tax credit. The employer will apply the discount no later than the month following the month in which he received your statement.
Source: Ministry of Finance, as of 01/01/2022.