A JiM sub-account is a type of individual account for a ward of the JiM Foundation to accumulate funds intended for a specific person. The sub-account is maintained by the JiM Foundation within a general bank account. The funds in the sub-account come from donations from individuals or from the 1.5% provided by tax offices.
In accordance with the law, funds from 1.5% of income tax are transferred to the Foundation by the tax office to a bank account number previously designated by the organization. Identification of which child the money was transferred to is based on the specific purpose that the taxpayer indicates in the pit form. In late September/early October of the tax year in which taxpayers file their tax returns, the tax office provides information on the amounts donated and the specific purposes on a CD.
A JiM subaccount can be established for any disabled/sick person regardless of age or medical condition.
A person setting up a JiM subaccount must have a disability certificate or a medical certificate confirming the diagnosis.
Only persons residing in the Republic of Poland can establish a subaccount.
According to the current rules, 1.5% to the PBO (Public Benefit Organization) can be donated:
When filling out a PIT return (e.g., PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38), calculate the tax due to the tax office and fill in the box: application to transfer 1.5% of the tax due to a public benefit organization (PBO).
The following data should be entered in it:
KRS number : 0000127075 JiM Foundation
Then you also need to fill in the additional information section, entering in it:
JiM Subaccount profile number and the name of the person to whom you want to donate 1.5%, e.g. 1000 Jan Kowalski.
We ask that invoices/bills be issued to the details of the person using the sub-account or the legal guardian, with an indication of the address and sub-account number.
A template of a properly issued invoice for reimbursement can be found under Regulations/List of Attachments:
To confirm the expense incurred, an invoice/account issued to the details of the mentee or legal guardian should be attached to the application for reimbursement/payment. An accounting note issued to the data of the mentee or legal guardian may also be a document confirming the expense. An invoice/account that states "FOR PAYMENT" should be accompanied as an additional document by a transfer confirmation.
Fiscal receipts are not included.
Costs that may be reimbursed are described in the Catalog of Reimbursable Costs, located in the Regulations/List of Attachments tab: Appendix No. 1 Catalog of reimbursable costs.
The 1.5% tax-free funds accumulated in the sub-account can be used for a period of 48 months from the date the information is provided.
Electronic requests for reimbursement or payment will be processed within 7 business days from the date of properly submitted application. The transfer will be processed within 14 days from the date of acceptance of the application. An application for an amount of more than PLN 5,000 and an application for expenses outside the catalog of reimbursable expenses will be processed within an extended period of up to 14 working days.
In the case of periods with a high tide of requests, such as feeding the service with proceeds from the 1.5% tax, the processing time may extend to 14 business days.
If errors are found in the electronic application, the application is returned for correction with the reason for the correction. Once the application is corrected by the person submitting the application for reimbursement or payment, the corrected application will be reconsidered within 7 working days of the correctly submitted correction in the system
Refund/payment monies will be paid to the Beneficiary first from funds collected from donations, and then from funds collected from the 1.5% with the shortest expiration date.
Invoices/bills at the time of submission to the Foundation must not be older than 2 years from the date of issue.
The minimum amount of an application for refund is 150 PLN and an application for payment is 1,000 PLN
Documents for reimbursement can only be submitted if there are already funds in the subaccount. If there is an application for reimbursement/payment despite the lack of funds, it will be rejected.
Request for payment, means payment for an invoice/bill directly to the account of the vendor/service provider.
Request for reimbursement, means partial or full reimbursement of expenses incurred to the Beneficiary's or Sub-Account User's account.
Information about the amount transferred from 1.5% tax will be posted no later than the first half of November of the year in which we filed our tax return. At that time, the parent will receive e-mail information about the receipt of funds from 1.5% tax to his child's subaccount.
Information on the status of accumulated funds in the sub-account is made available to Beneficiaries, legal representatives or legal guardians of Beneficiaries only after logging into the JiM Sub-account service.
In a situation where a Sub-Account User has forgotten the password to log in to the JiM Sub-Account, press "Remind" in the sub-account login panel. A new password will be sent to the email address provided when registering the sub-account. After logging in, the password can be changed in the "Edit Profile" tab.
Transfer from abroad can be made using the details below:
IBAN: PL23 1030 1508 0000 0008 1718 0035