Seniors who met the requirements, i.e. They have acquired the right to a pension, but they still worked, they can benefit from tax exemption, i.e. Relief for working seniors. For example, if the senior worked in 2024 and acquired retirement rights (he turned 60 – in the case of women or 65 years old for men), but he still worked, he can use this preference. However, you must be careful not to lose the right to relief. It is especially about the situation when the senior worked for a part of the year and then retired. This situation was the interpretation of the Director of the National Tax Information of March 21, 2025.
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What situation was the interpretation of the director of KIS
The interpretation concerned a pensioner. She could retire in mid -2023, but until February 13, 2024 she was still working. She submitted an application for a pension two weeks later, on February 26. Three days later, ZUS determined her pension and informed that she would receive her on the 15th day of each month. However, the woman got the first retirement earlier, on March 7, 2024 (and not on March 15). A day later, i.e. on March 8, she also got the last remuneration for work with retirement briefing and a jubilee from the workplace.
That is She got her last salary on March 8, 2024, so the day after receiving her first pension.
The woman was not sure if the money she got from the former employer was exempt from PIT, based on the relief for working seniors. So she submitted an application for individual interpretation to the director of KIS. She asked if she could apply a dismissal from PIT, i.e. a relief for working seniors to the last salary, retirement check -in and jubilee, received on account of March 8, 2024.
The director of KIS issued an interpretation on March 21, 2025 (reference number 0113-KDIPT2-2.4011.262.2025.1.st). Unfortunately, it was unfavorable.
What results from the interpretation regarding senior and pensioners?
Let us first remind you that the relief for seniors is a tax exemption. Pursuant to art. 21 para. 1 point 154 of the PIT Act, to use it, you must meet four conditions:
- be over 60 years old in the case of a woman and 65 years old in the case of a man, i.e. reach a age entitling to retirement;
- do not receive a pension;
- have revenue obtained after the age of pensioning,
- be subject to social insurance for receipt of remuneration.
In the case of the senior to which the interpretation concerned, the second condition, non -pension or disability pension was not met.
As the director of KIS explained in the interpretation, “Revenue obtained by you on March 8, 2024 for remuneration together with retirement severance pay and jubilee from the workplace, does not benefit from tax exemptionreferred to in art. 21 para. 1 point 154 of the Personal Income Tax Act, for above The benefits were paid only after the first pension was paid, which pensions were paid the day before, i.e. on March 7, 2024. As a result, in the realities of the case described The abovementioned the condition of “not receiving a pension”, which is a mandatory condition for the use of the relief for a working senior. “
In other words, If it were the opposite, i.e. the woman first got the last withdrawal with the briefing, and the day after retirement, she could benefit from the relief. Since she got a retirement day before payment and check -in, he must pay PIT from withdrawal and severance pay.
Let us add that already in earlier interpretations (e.g. from November 17, 2023, reference number 0112-KDIL2-1.4011.704.2023.2.2.AK) the director of the National Treasury Information explained that the condition of “not receiving retirement” It should be met “at the time of receipt of income, i.e. at the time of payment of remuneration/benefit for an existing employment relationship.”
Individual interpretation of the Director of the National Treasury Information of March 21, 2025, reference number 0113-KDIPT2-2.4011.262.2025.1.ST
