Retirement Pension from ZUS

Retirement age in Poland is:

• 60 years — women
• 65 years — men

Standard retirement pension

Payable to anyone who has reached the general retirement age and paid ZUS contributions. No minimum work history required — but work history affects the pension amount.

Early retirement

Available for persons born before 1 January 1949 or those who worked in special conditions. Requires meeting specific work history and age conditions.

Bridging pension

Payable to persons who worked in special conditions or of a special nature as listed in the Act. Conditions:

• Age: min. 55 years (women) or 60 years (men)
• Work history: min. 20 years (women) or 25 years (men)
• Work in special conditions: min. 15 years
• Termination of employment

Before applying, check how much pension capital you have accumulated with ZUS.

Where to check?

1. PUE ZUS — log in at pue.zus.pl and go to the 'Account Status Information' tab
2. Annual statement from ZUS — ZUS sends it every year (by 31 August)
3. Visit to a ZUS branch — you can request a printout of your account status

What affects the pension amount?

• Total contributions paid to pension insurance from 1999 (indexed)
• Initial capital — reconstructed value of contributions for the period before 1999 (based on earnings and work history)
• Funds in the ZUS sub-account (former OFE)
• Average life expectancy — announced annually by GUS, affects the divisor

Initial capital

If you worked before 1 January 1999 and ZUS has not yet calculated your initial capital, submit an EKP application for its determination. Attach documents confirming employment and earnings before 1999.

Attach documents confirming your insurance and employment history to the pension application.

Required documents

• EMP form — pension application (available on PUE ZUS and at branches)
• Information on contributory and non-contributory periods (ERP-6 form)
• ID card — for inspection when submitting in person

Additional documents

• Employment certificates — especially for periods not covered by the ZUS account (before 1999)
• Earnings certificates (Rp-7) — for years before 1999 for initial capital calculation
• Insurance record book — if it contains entries on employment and remuneration
• Certificate of work in special conditions — required for early and bridging pension
• Contributor's certificate (ZUS Rp-7) — on employment and remuneration
• Documents on non-contributory periods — e.g. university certificate, incapacity ruling

Submit the pension application (EMP form) to the ZUS branch for your place of residence.

How to submit?

Online (PUE ZUS)

1. Log in at pue.zus.pl
2. Select 'Submit application' → 'Pensions' → EMP form
3. Fill in the application — personal data, employment history, payment method
4. Attach document scans
5. Sign with Trusted Profile or qualified signature and submit

In person at ZUS branch

1. Go to your nearest ZUS branch
2. Bring your ID card and all documents
3. Submit the completed EMP form with attachments
4. You will receive a submission confirmation

By post

Send EMP form with attachments by registered post to the ZUS branch.

When to submit?

• At the earliest 30 days before reaching retirement age
• For the highest pension — submit in the month you reach retirement age or later
• Submitting in June is disadvantageous (annual indexation instead of quarterly) — consider July

ZUS processes the pension application and issues a decision.

Timeline

• ZUS has 30 days to issue a decision from the day the last circumstance necessary for the decision is clarified
• In practice: if the application is complete — decision within 30 days of submission

What does the decision contain?

• Pension amount — gross and net amount
• Start date of pension payments
• Payment method — bank transfer or postal order
• Justification — how the pension was calculated

Appeal

If you disagree with the decision:

• Appeal to the District Court — Labour and Social Insurance Division via ZUS
• Deadline: 30 days from delivery of the decision
• Appeal is free of charge
• You can also file an objection to the ZUS medical examiner's ruling (to the medical committee) within 14 days

After a positive ZUS decision, pension payments begin.

Payment

• Pension is paid monthly on a set date (1st, 5th, 6th, 10th, 15th, 20th or 25th of the month)
• ZUS sets the payment date in the decision
• Payment to bank account (specified in the application) or postal order

Minimum pension

• In 2026 the minimum pension is approx. 1,879 PLN gross
• Payable to persons with the required work history: 20 years (women) or 25 years (men)
• Without the required work history — the pension may be below the minimum

Tax and contributions

• Pension is subject to PIT income tax (tax scale: 12%/32%)
• ZUS deducts advance tax payment and health insurance contribution
• Tax-free allowance: 30,000 PLN annually
• ZUS issues PIT-40A (or PIT-11A) by end of February of the following year

Working while retired

• A pensioner on a standard pension can work without restrictions — pension is not reduced or suspended
• A pensioner on early or bridging pension — income restrictions (reduction or suspension if limits exceeded)