Senior relief (PIT-0)
Income-tax exemption of up to PLN 85,528 per year for a person past retirement age (60 women / 65 men) who continues working and consciously does NOT draw a pension. In force since Polski Ład (2022).
Check your saving in the calculator →Who is eligible?
- Women 60+ and men 65+ working on employment contracts, civil-law contracts, self-employment, graduate internships or apprenticeships
- Key condition: payment of social-security contributions (ZUS) from that employment
- Persons who consciously do NOT draw a pension (from ZUS, KRUS, uniformed services, foreign pension, or a survivor's pension as the primary benefit)
- Annual income up to PLN 85,528 in the given tax year — above the limit the relief does not apply
- Each spouse applies the relief independently — if both work past retirement age, the combined PIT-free range in the household can reach ~PLN 231,056
Drawing even a single pension instalment (e.g. for January) disqualifies the relief for the entire tax year. The decision to suspend / decline a pension must be conscious — ZUS will not suspend automatically; a formal request is required.
How the relief works and how to file
Exempt income
Up to PLN 85,528/year from employment contracts, civil-law contracts, graduate internships, apprenticeships, and business activity taxed on the progressive scale, flat tax, or lump-sum tax. Excluded: pensions, capital gains, private rental income.
Combining with the tax-free allowance
The PLN 30,000 tax-free allowance applies independently — it is not included in the PLN 85,528 limit. Effective PIT-free range: ~PLN 115,528 per year of work income.
How to file
In the PIT-37 or PIT-36 return in the box for income exempt under Art. 21(1)(154). Note: if the employer is not informed of the retirement-age milestone, PIT advances will be withheld normally — the refund arrives after annual filing.
First-bracket savings
Max ~PLN 10,263/year (85,528 × 12%). At income > PLN 120,000 further 32%-bracket savings apply, but the rules are more complex — consider a tax adviser.
Frequently asked questions
- Can I use the relief if I have a suspended pension?
- Yes — what matters is actual payout. If you have a granted but suspended pension (e.g. due to the pre-2021 earnings cap or at your own request), you may use the relief. Drawing even a single instalment during the year disqualifies the relief for the whole year.
- Does a survivor's pension after a deceased spouse disqualify the relief?
- If you draw the survivor's pension as your primary benefit — yes, it disqualifies. Since 2025, however, you may receive the widow's pension (100% + 15% of the second benefit) — here the situation is ambiguous because the widow's pension is a supplement, not a primary benefit. Consult ZUS for your specific case.
- Do I need an employment contract, or is self-employment enough?
- A civil-law contract, employment, or self-employment taxed on scale / flat / lump-sum is enough. The key requirement: ZUS contributions from that employment. A plain work-for-hire contract (without contributions) is not sufficient.
- Can I combine with other reliefs (child, 4+)?
- Yes — senior relief is a PIT exemption, the child tax credit is a deduction from tax, and the 4+ relief also exempts income. A person aged 60+ with 4 children can stack: PIT-0 for senior (up to PLN 85,528) + PIT-0 for 4+ families (only one PIT-0 title applies, limits do NOT sum) + child tax credit (deduction). In practice the more favourable PIT-0 title is chosen.
- Is the PLN 85,528 a cap on income or on taxable income (after deductions)?
- On gross income (before deductions). If you earn PLN 90,000 gross annually, the PLN 85,528 is exempt and the surplus PLN 4,472 is taxed on standard rules (with the PLN 30,000 tax-free allowance applied to total taxable income).
Past retirement age but still working?
Check in the calculator how much you can save with PIT-0 for seniors at your income, and what other pension benefits apply (13th/14th pension, widow's pension).
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