Your 1.5% tax donation provides real help to others. Are you a pensioner or disability pensioner? Find out how to designate an organization for Social Insurance Institution (ZUS) benefits and more.

Donating 1.5% – retirees and pensioners can help too!

Every individual who files their tax return in Poland has the right to donate 1.5% of their tax to a public benefit organization (OPP). This means that if you are a pensioner or disability pensioner, you can still financially support a foundation or association of your choice. Here are some tips on how to donate 1.5% of your pension.

Tax form for seniors

Income tax for pensioners and disability pensioners is settled by the relevant pension authority, such as the Social Insurance Institution (ZUS). This authority sends the taxpayer a PIT-40A or PIT-11A form.

The PIT-40A form is an annual tax calculation. If you receive a pension/disability pension and do not work, have no additional income, and do not claim any allowances or deductions, you do not need to do anything. The pension authority automatically sends the PIT-40A form to the tax office corresponding to your place of residence.

PIT-11A is information about the amount of income earned. It is sent by the pension authority to pensioners whose annual tax return requires an overpayment of tax. Receipt of the PIT-11A form means that an annual tax return must be submitted to the tax office.

What documents allow retirees to support social organizations?

Tax settlement is a stressful moment for many people. It is easy to get lost in the maze of regulations and deadlines. How can pensioners and retirees donate their 1.5%? The method of financial support for public benefit organizations depends on the tax form you receive.

• If you only receive a PIT-40A form, you can support a given organization by filling out a PIT-OP form. For pensioners, this is the most convenient way to donate 1.5% of their tax.
• If you receive a PIT-11A form or are a working pensioner and receive both a PIT-40A and a PIT-11A form, you can donate 1.5% of your tax by completing your annual tax return – usually a PIT-36 or PIT-37 form.

Let's briefly discuss each situation and how to donate 1.5%—pensioners and retirees can do it in just a few steps!

What is the PIT-OP form for seniors?

PIT-OP is a short form, a declaration that allows you to designate a public benefit organization to which 1.5% of your tax liability will be transferred without the need to file an additional tax return. Which seniors can fill out PIT-OP? The PIT-OP form is intended for seniors whose taxes are settled by the pension authority using the PIT-40A form.

PIT-OP – how to fill out the form?

Retirees and pensioners who wish to donate their 1.5% can fill out the PIT-OP form in two ways:

• traditionally, in paper form (then send the form by mail or deliver it in person to the tax office),
• online, as part of the Your e-PIT service.

The PIT-OP form has only a few sections—space for the details of the person filling it out and the details of the organization they want to support, as well as the specific purpose. You must also indicate whether you consent to your details and information about the amount of support being transferred to the organization.

PIT-OP for pensioners and disability pensioners is a very convenient solution – you only need to fill out the form once. In subsequent years, the tax office will automatically transfer your 1.5% tax to the selected organization. The exception is when the organization loses its public benefit organization status and the ability to collect 1.5% tax, or when your tax for a given tax year is not settled under PIT-40A.

Do you want to change the organization to which you donate your 1.5%? Pensioners and retirees can do so by filling out the PIT-OP form again. In the form, you withdraw your consent to send your 1.5% to the previously indicated organization.

How can a retiree designate a charitable organization on their tax return?

Do you file your annual tax return yourself? When completing or confirming your PIT, pay attention to the section "APPLICATION FOR THE TRANSFER OF 1% OF TAX DUE TO A PUBLIC BENEFIT ORGANIZATION (OPP). Enter the KRS number of the selected public benefit organization and the amount you are donating. A PIT form filled out in this way allows you to donate 1.5% of your tax to a selected organization, such as a foundation.

Would you like to support a specific beneficiary of the foundation? Indicate the SPECIFIC PURPOSE in the next section, i.e., the first and last name of the person. Also indicate whether you consent to providing the organization with your data: first name, last name, address, and the amount of the donation.

Check out: how to choose a cancer foundation.

People who use the PIT settlement service as part of the Twój e-PIT service do not need to approve the tax return prepared by the tax office. The tax office will automatically approve it on April 30. However, it is worth remembering that only independent acceptance and editing of the prepared PIT allows you to fill in the sections related to the transfer of 1.5%. If you use the automatic PIT approval option in the Twój e-PIT service, you will lose the opportunity to provide real help to people who need financial support, for example, for cancer treatment. The exception is if you indicated a public benefit organization in your previous tax return – the tax office will automatically transfer your 1.5% to it in subsequent years, as long as the organization is still on the list of public benefit organizations.

Check it out: donate 1.5% of your tax to cancer patients.

PIT filing deadline

When is the deadline for donating your 1.5%? Pensioners, disability pensioners, and any other natural person filing an annual tax return must do so by April 30 of the year following the tax year in question. IMPORTANT! This deadline may be subject to change in exceptional circumstances, so please follow government announcements on this subject each year.

Would you like to donate your 1.5% to the Cancer Fighters foundation? Our KRS number is 0000581036. On behalf of ourselves and our patients, we thank you for any help you can give!