Some pensioners will get tax back from the 14th pension: annual income decides

The 14th pension in 2026 was paid automatically, without an application. The full amount was 1,978.49 zloty gross. ZUS transferred it with the September pensions, and for recipients of pre-retirement benefits the date fell on 1 October.

Health contributions and an income tax advance are withheld from the supplement, so the amount in the account may differ from the gross figure. If a pensioner's annual income is low, the tax office may refund the overpayment. The calculation is based on total income for the year, not on a single payment. The tax-free amount on the general scale is 30,000 zloty a year. An example from the text: with a tax base of 28,000 zloty the tax is zero, and if 300 zloty of advance was withheld during the year, the overpayment will be 300 zloty. The refund is processed with the annual return in 2027.

The Ministry of Finance reminds that ZUS sends tax data both to the tax office and to the recipient: this is the PIT-40A or PIT-11A. PIT-11A is issued, among other cases, when the calculation results in an overpayment.