PIT, the youth relief and student ZUS: how to get money back on an umowa zlecenia
Many people overpay tax because they don’t know about the youth relief or don’t file the annual return. Here’s what you’re entitled to, simply put.
- Under 26, income from an umowa zlecenia with a company is PIT-free up to 85,528 zł a year.
- Students under 26 pay no ZUS on an umowa zlecenia while they keep student status for the whole contract.
- The annual return is filed from 15 February to 30 April — easiest via Twój e-PIT.
01The youth relief in 3 sentences
If you are under 26, your income up to 85,528 zł a year is exempt from income tax. The relief covers, among others, an umowa zlecenia with a company — and it’s a company that prepares your contract. If you turn 26 during the year, only income earned before your birthday qualifies.
02ZUS: who pays and who doesn’t
Student status runs from enrolment until the diploma exam or removal from the student list.
| Who you are | ZUS on an umowa zlecenia |
|---|---|
| Student under 26 | You don’t pay — as long as student status lasts the whole contract |
| Under 26, not a student | You pay contributions |
| After your 26th birthday | You pay pension, disability, accident and health; sickness is voluntary |
03PIT-11 and the annual return, step by step
- Early in the year you receive a PIT-11 — a summary of what you earned and what was deducted.
- From 15 February log in to Twój e-PIT on podatki.gov.pl — the return is already prepared.
- Check the PIT-11 amounts and add any reliefs, e.g. for children.
- Accept the return by 30 April. If you overpaid, the tax office refunds it to your account.
04When you don’t have to file
If all your income was covered by the youth relief, you don’t have to file. It’s still worth filing to get an overpayment back, if you have other income or a child relief.
?Questions
Do foreigners get the youth relief too?
The relief depends on age and type of income, not citizenship, but your tax residency matters too — ask your manager.
Where do I get my PIT-11?
The payer issues it for the previous year — we’ll pass it on to you.
Thank you! This helps us write better.
Thanks. Tell us what was missing and we’ll add it. Telegram
Leave an application — we’ll prepare your documents in 24 hours.
