The pension system in Poland is complex, with rules spread across many legal acts. However, the Act on pensions from the Social Insurance Fund (Fundusz Ubezpieczeń Społecznych, FUS) provides for raising the pension to the minimum amount for people who meet the age and service conditions. New minimum benefit amounts have applied since 1 March 2026, raised as part of the annual indexation. Knowing the current amounts and the conditions for the minimum pension is key to planning your financial future and understanding your rights. Some pensioners can also benefit from tax relief, which we describe in tax-free pensions in Poland.
How the Polish pension system works
The Polish pension system is based on the Act on pensions from the Social Insurance Fund (consolidated text, Journal of Laws (Dz.U.) 2025, item 1749). People born before 1949 generally receive a pension calculated under the old rules (Article 27), while people born after 31 December 1948 receive one under the reformed system of 1999 (Articles 24–26). For the latter, contributions are recorded on an account and sub-account kept by ZUS (Social Insurance Institution), and for members of open pension funds also on an account in an OFE (open pension fund) managed by a general pension fund company.
Since 2014 membership of Open Pension Funds has been voluntary. The value of funds on the ZUS account is indexed by an indicator announced by the minister responsible for social security (Article 25 section 12). The value of funds on an OFE account, by contrast, depends on the value of the financial instruments in which the fund has invested them
The current retirement age is 65 for men and 60 for women. It is worth remembering that from 2013 the retirement age was gradually raised, with a target of 67 for both women and men. However, from October 2017 the previous retirement age thresholds were restored, and they still apply today.
These rules on retirement age and the recording of contributions do not apply to certain professional groups covered by sector-specific pension systems. These include, among others, the uniformed services, miners, teachers, judges and people insured with KRUS (Agricultural Social Insurance Fund). Different rules for calculating benefits, a lower retirement age and other criteria may apply in these groups.
The base amount as the basis for calculating a pension
In pensions calculated under the old rules (for people born before 1949) and in disability pensions, the base amount (kwota bazowa) is used to set the calculation basis; a pension in the new system, by contrast, is the accumulated contributions and capital divided by average life expectancy (Article 26). Under Article 19 of the Act on pensions from FUS, the base amount is 100% of the average wage less the social insurance contributions deducted from insured persons, as defined in the social insurance system rules, in the previous calendar year.
The base amount is set every year and applies from 1 March of each calendar year to the end of February of the following calendar year. It is announced by the President of Statistics Poland (GUS) in a communiqué in the official journal Monitor Polski by the 7th working day of February each year
Minimum benefit amounts are raised every year from 1 March by the pension indexation rate (Article 85 section 3, Article 88). This rate is the average annual consumer price index for the previous year plus at least 20% of the real growth in the average wage (Article 89 section 1), which is meant to maintain the real value of benefits.
Current minimum pension amounts in 2026
Minimum benefit amounts change regularly with each indexation. In 2026, different amounts apply depending on the period and the type of benefit.
Amounts from March 2025 to February 2026
From March 2025 to the end of February 2026, the following minimum benefit amounts applied:
- Retirement pension, total incapacity pension and survivor's pension: PLN 1,878.91
- Partial incapacity pension: PLN 1,409.18
- Total incapacity pension due to an accident at work or occupational disease and accident survivor's pension: PLN 2,254.69
Amounts from March 2026
From March 2026 to the end of February 2027, the following higher minimum benefit amounts apply:
- Retirement pension, total incapacity pension and survivor's pension: PLN 1,978.49
- Partial incapacity pension: PLN 1,483.87
- Total incapacity pension due to an accident at work or occupational disease and accident survivor's pension: PLN 2,374.19
The increase in minimum benefits from March 2026 is PLN 99.58 for the basic pension. This is a 5.3 percent rise, because the pension indexation rate for 2026 is 105.3% (communiqué of the Minister of Family, Labour and Social Policy of 11 February 2026, M.P. 2026, item 202). The increase results from the annual indexation of pensions
| Type of benefit | March 2025 - February 2026 | March 2026 - February 2027 | Increase |
|---|---|---|---|
| Minimum pension | PLN 1,878.91 | PLN 1,978.49 | PLN 99.58 |
| Partial incapacity pension | PLN 1,409.18 | PLN 1,483.87 | PLN 74.69 |
| Accident disability pension | PLN 2,254.69 | PLN 2,374.19 | PLN 119.50 |
Conditions for the minimum pension
The right to the minimum pension is not granted automatically to everyone who reaches retirement age. Certain conditions must be met to receive a benefit at the level of the minimum pension.
Pension granted ex officio
Under Article 24a and Article 83 section 1a of the Act on pensions from FUS, a pension is granted ex officio (emerytura z urzędu) to people who receive a disability pension, including a disability pension granted by way of exception by the President of ZUS, and have reached the general retirement age. Since 1 October 2017 this has been 60 for women and 65 for men.
An ex officio pension is granted regardless of the length of insurance. You do not need to submit any application to receive it. Since 1 January 2015 ex officio pensions have been paid only on capital-based rules, because they concern people born after 31 December 1948
The amount of an ex officio pension is calculated by dividing the sum of pension contributions on the insured person's account, including their indexation (and the initial capital and sub-account funds), by average life expectancy. This pension cannot be lower than the disability pension received so far (Article 24a section 6). It is raised to the minimum pension if the person has 20/25 years of service (Article 87), and without such service — to the minimum total or partial incapacity pension, depending on the disability pension received before (Article 85 section 2a).
Conditions for an ordinary pension
If the benefit was not granted ex officio, the following requirements must be met for the minimum pension:
- Reaching the required retirement age (60 for women, 65 for men)
- Having a contributory and non-contributory period of at least 20 years for women and 25 years for men (Article 87 section 1)
If a person retiring does not have the required length of service, ZUS will not pay them the minimum pension. They will receive only a benefit based on the contributions accumulated on their pension account. This may mean a benefit much lower than the minimum pension
Automatic increase to the minimum pension
Even if you have reached retirement age and have enough service, the contributions paid to ZUS may not be enough for a pension at the level of the minimum benefit. In that case the pension is raised automatically, by law, to the level of the minimum pension, and the increase is refunded from the state budget (Article 87 sections 1–2). This also applies to a ZUS pension together with a periodic capital pension from an OFE. Months in which pension and disability contributions were calculated on a base lower than the minimum wage (for example a business owner's preferential contributions) count towards the required service only in proportion to that base (Article 87 section 3). We look at periods worked under a contract of mandate separately in contracts of mandate and your pension.
This situation affects, among others:
- Employees earning the minimum wage
- People running a business who pay the minimum ZUS contributions
- Business owners paying contributions on 60% of the projected average monthly wage
A business owner running a sole proprietorship (JDG) paid contributions for 25 years on the lowest base for business owners (60% of the projected average wage). Although he met the service condition, his accumulated contributions were not enough for the minimum pension. ZUS automatically raised his benefit to PLN 1,978.49 (the amount from 1 March 2026), giving him the minimum pension.
Who will not receive the minimum pension
People who have reached the required retirement age but do not meet the service requirements, paid contributions for too short a period and have not acquired the right to an ex officio benefit will not receive the minimum pension. They will receive only a benefit based on the capital accumulated with ZUS, which may be lower than the set minimum benefit. Employers can hand over ZUS registrations and employees' insurance paperwork to our HR and payroll services.
Groups at risk of a pension below the minimum
The following groups are particularly at risk of receiving a pension below the minimum:
- People employed only occasionally under an employment contract
- Workers performing work under a contract for specific work (umowa o dzieło), on which no pension and disability contributions are paid
- People with long career breaks or long-term illnesses
- Women who spent many years caring for children without formal employment
- People who worked illegally for most of their contribution period
No pension contributions are paid on sickness benefits, which means that long periods of illness are not reflected in pension capital. Similarly, periods of raising children without formal employment do not generate contributions towards a future pension, unless the person pays contributions voluntarily or uses parental relief
Consequences of not meeting the conditions
Despite the existence of a minimum pension, some people in Poland receive a benefit below this amount. Future pensioners who do not meet the criteria for the minimum pension will receive a lower monthly benefit.
This can be particularly hard for people who worked in the grey economy for most of their working life, had irregular employment or long career breaks. In such cases the accumulated pension capital may not be enough even to cover basic living needs.
Earnings limits for pensioners in 2026
A pensioner or disability pensioner may also work for pay, but must keep within certain income limits. If these limits are exceeded, benefits may be reduced or suspended completely. The earnings limits for pensions are calculated on the average monthly wage for a quarter announced by the President of GUS (Article 104 sections 7–8); ZUS publishes the threshold amounts, and they change every quarter.
Current earnings thresholds
From 1 September 2026 a pensioner or disability pensioner may earn in addition (communiqué of the President of ZUS of 18 August 2026):
- First income threshold - no more than PLN 6,463.20 per month
- Second income threshold - no more than PLN 12,003.10 per month
The first income threshold is 70% of the average wage. If it is exceeded, the benefit is reduced by the amount of the excess, but by no more than the maximum reduction amount. The second income threshold is 130% of the average wage. If it is exceeded, ZUS suspends payment of the benefit in full for that month
Exceptions to the earnings limits
Importantly, the earnings limits do not apply to pensioners who have reached the general retirement age (Article 103 section 2). This means that women over 60 and men over 65 can, as a rule, earn without limits. The exception is a pension raised to the minimum amount: the top-up to the minimum is not paid if income from work or business activity exceeds the amount of that top-up (Article 87 section 5). Those who do not meet the age criterion should monitor their additional earnings regularly.
| Threshold | Monthly amount | Percentage of average wage | Consequences |
|---|---|---|---|
| First | PLN 6,463.20 | 70% | Benefit reduced |
| Second | PLN 12,003.10 | 130% | Benefit suspended |
| No limit | No restrictions | - | Women 60+, men 65+ |
A 58-year-old woman receiving a disability pension also works as a consultant. Her monthly earnings are PLN 7,000, which exceeds the first threshold. As a result, her disability pension will be reduced by the amount by which she exceeds the first earnings threshold, but by no more than the maximum reduction amount.
