Emerytura i Praca: Nowe Limity Dorabiania od 1 Marca 2026 – ZUS

Many retirees and pensioners are unaware that earning income while receiving benefits can jeopardize their payments. This refers to limits on supplemental earnings, exceeding which can reduce benefits and in some cases, even lead to their complete suspension. According to a February 12, 2026, announcement from the President of ZUS regarding income amounts corresponding to 70% and 130% of the average monthly wage for the fourth quarter of 2025, used to reduce or suspend pensions and benefits, these limits will change effective March 1, 2026. However, it’s significant to note that lawmakers have provided certain exceptions to these rules, and generally, any senior who has reached the standard retirement age can earn income without restrictions, unless they continue employment with their previous employer.

Can Earning Income While Receiving a Pension or Benefit Result in a Reduction, or Even Complete Suspension, of Payments from ZUS?

According to Article 104, paragraph 1 of the Act of December 17, 1998, on Pensions and Benefits from the Social Insurance Fund, the right to a pension or benefit is suspended or these benefits are reduced accordingly if the pensioner or beneficiary earns income from activities subject to mandatory social insurance, namely:

• employment,
• service,
• other paid work, or
• running a non-agricultural business, including activities abroad (in which case, income is considered to be the income that forms the basis for social insurance contributions),

and from:

• active military service in the Polish Armed Forces or substitute forms of this service, or
• veteran activities, activities equivalent to this activity.

Income, which – if it exceeds certain limits – can lead to a reduction or suspension of the right to a pension or benefit – also includes amounts of received allowances:

• sickness benefit,
• maternity benefit,
• care benefit, and
• remuneration for incapacity for work,

as well as amounts of paid:

• rehabilitation benefit,
• equalization benefit,
• supplementary benefit, and
• supplementary allowance.

Income that – if it exceeds certain limits – can lead to a reduction in the amount of the benefit or suspension of the right to a pension or benefit – does not include fees received by pensioners or beneficiaries for creative and artistic activities.

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However, the law provides certain exceptions to this rule. The right to a pension or benefit will not be suspended, and these benefits will not be reduced (regardless of the amount of income earned) in the case of:

1. pensioners who have reached the retirement age of 60 (for women) or 65 (for men), unless the person continues employment with the employer they were employed by immediately before the date they became entitled to a pension – in which case their right to receive a pension will be suspended regardless of the amount of income earned until the employment relationship is terminated and they submit a request to resume pension payments,
2. having the right to a partial pension,
3. having the right to a war invalid’s pension for staying in a camp or in isolated places or a family pension after such an invalid, or
4. having the right to a military invalid’s pension in connection with military service or a family pension after a soldier whose death was related to military service.

In general – pensioners who have reached the standard retirement age can therefore earn income without restrictions. More details on when a pension will not be reduced or suspended by ZUS despite simultaneous employment can be found at: LINK.

New Income Limit Triggering Suspension of Pension or Benefit Rights [Change in Threshold Effective March 1, 2026]

The right to a pension, a disability pension, and a family pension (if only one person is entitled to it) is suspended (with the exception of the above exceptions) if income is earned in an amount exceeding 130% of the average monthly wage for the calendar quarter, most recently announced by the President of the Central Statistical Office (GUS).

The aforementioned income amount, the attainment of which results in the suspension of the right to pension benefits, is announced each quarter in the Journal of Laws of the Republic of Poland “Monitor Polski” by the President of ZUS, no later than the 14th working day of the second month of each calendar quarter, and also – for the entire past calendar year – no later than the 14th working day of November.

This indicates that the income limit above which pension benefits will be suspended is higher as of March 1, 2026, than the limit in effect from December 1, 2025, to February 28, 2026. fewer pensioners will have their benefits suspended as of March 1, 2026, than previously.

New Income Limit Triggering a Reduction in Pension or Benefit Amount [Change in Threshold Effective March 1, 2026]

The amount of pension, disability pension, and family pension (if only one person is entitled to it) is reduced (with the exception of the above exceptions) if income is earned in an amount exceeding 70% of the average monthly wage for the calendar quarter, most recently announced by the President of the Central Statistical Office (GUS), but not exceeding 130% of that amount.

The aforementioned income amount – as with the income limit above which the right to pension benefits is suspended – is announced each quarter in the Journal of Laws of the Republic of Poland “Monitor Polski” by the President of ZUS, no later than the 14th working day of the second month of each calendar quarter, and also – for the entire past calendar year – no later than the 14th working day of November.

This indicates that the income limit above which pension benefits will be reduced is higher as of March 1, 2026, than the limit in effect from December 1, 2025, to February 28, 2026. fewer pensioners will have their benefits reduced as of March 1, 2026, than previously.

If, the amount of income earned by a pensioner does not exceed 70% of the average monthly wage, the pension benefit is paid in full.

If, however, the earned income exceeds the aforementioned 70% limit – the pension benefit is reduced by the amount equal to the difference between the earned income and the so-called lower income threshold, which is the aforementioned income limit (i.e., the amount announced by GUS equal to 70% of the average monthly wage). However, if the amount calculated in this way is higher than the so-called maximum reduction amount – the pension benefit is reduced by the appropriate maximum reduction amount. These amounts are determined each time with the valorization of pensions and, as of March 1, 2026, will amount to:

• 989.41 PLN – for a pension and a disability pension,
• 742.10 PLN – for a partial disability pension, and
• 841.05 PLN – for a family pension to which only one person is entitled.

From March 1, 2025, to February 28, 2026, they amounted to:

• 939.61 PLN – for a pension and a disability pension,
• 704.75 PLN – for a partial disability pension, and
• 798.72 PLN – for a family pension to which only one person is entitled.

Obligation of Beneficiaries to Notify ZUS of Earning Income While Receiving a Pension or Benefit

Upon taking up paid employment – both pensioners and beneficiaries are obliged to immediately notify ZUS. To do this – they should use the EROP form, the template of which can be downloaded below:

According to the instructions contained in the aforementioned form – the following persons should fill it out:

• early retirement,
• bridge pension,
• teacher’s compensatory benefit,
• disability pension,
• family pension,
• social pension,

who take up paid employment subject to mandatory social insurance contributions, work in uniformed services (e.g., in the Police) or work or business abroad and, must notify ZUS of their income. Using this form – obliged persons can also inform ZUS of their intention to earn income in a different amount than previously reported.

This notification is confirmed by the employer, informing ZUS of the established remuneration. This obligation, however, does not apply to:

• pensioners who have reached the standard retirement age and – as a rule – can earn without restrictions,
• persons who have the right to a war invalid’s pension for staying in a camp or in isolated places or a family pension after these invalids, as well as
• persons who have the right to a military invalid’s pension in connection with military service or a family pension after a soldier whose death was related to that service.

If the above declaration shows that the pensioner or beneficiary intends to earn income that:

• reduces pension benefits (due to exceeding the applicable income limits) – ZUS will issue a decision to reduce the benefit amount, and if
• suspends benefits (due to exceeding the applicable income limits) – a decision to suspend the payment of benefits.

each year – by the end of February – pensioners and beneficiaries (with the exception of the above exceptions) are obliged to provide ZUS with a certificate of total income for the previous calendar year. Based on this, ZUS determines whether the benefit was paid in the correct amount in the past year. If it turns out that the pension or benefit was paid in amounts higher than due, due to the pensioner or beneficiary earning income exceeding the applicable limits – ZUS will request a refund of unduly received benefits. In this case – it will be important whether the pensioner or beneficiary notified ZUS of their income and its amount:

• if so – ZUS will request a refund of unduly received benefits only for the last year,
• and if not – for up to 3 years back.

Maximum Reduction Amounts in the Case of Widow’s Pension

The maximum reduction amounts for a pension or disability pension, paid at 15% (from July 1, 2025, to December 31, 2026), and then – at 25% (from January 1, 2027) as part of the so-called widow’s pension, which was introduced by the Act of July 26, 2024, amending the Act on Pensions and Benefits from the Social Insurance Fund and other acts (which can be applied for from January 1, 2025, and paid from July 1, 2025) – amount to 15% of the maximum reduction amounts mentioned above, which, as of March 1, 2026, are:

• 148.41 PLN (i.e., 15% of 989.41 PLN) – for a pension or disability pension, and
• 111.32 PLN (i.e., 15% of 742.10 PLN) – for a partial disability pension.

the maximum reduction amounts are adjusted accordingly with the annual valorization of pensions, and benefits. As of January 1, 2027 – it will be 25% of the maximum reduction amounts in effect from March 1, 2026, i.e.:

• 242.35 PLN (i.e., 25% of 989.41 PLN) – for a pension or disability pension, and
• 185.53 PLN (i.e., 25% of 742.10 PLN) – for a partial disability pension.

Recommended: Gifts, wills, inheritances. Correct records. Sample templates

Legal basis:

• Act of December 17, 1998, on Pensions and Benefits from the Social Insurance Fund (consolidated text of the Act of 2025, item 1749)
• Regulation of the Minister of Labor and Social Policy of July 22, 1992, on detailed rules for suspending or reducing a pension or benefit (Journal of Laws of 1992, No. 58, item 290 as amended)
• Announcement of the President of the Social Insurance Institution of November 18, 2025, regarding income amounts corresponding to 70% and 130% of the average monthly wage announced for the third quarter of 2025, used to reduce or suspend pensions and benefits
• Announcement of the President of ZUS of February 12, 2026, regarding income amounts corresponding to 70% and 130% of the average monthly wage announced for the fourth quarter of 2025, used to reduce or suspend pensions and benefits