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Care Allowance – Who is Eligible for Benefits from ZUS?

A care allowance is a benefit provided under Article 75 of the Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund, to individuals entitled to a pension or disability benefit who:

1. are 75 years of age or older, or
2. have a medical certificate confirming total disability to work and self-sufficiency.

ZUS will not grant the care allowance to anyone meeting the above criteria if they reside in a care and treatment facility or a nursing and care facility. The only exception to this rule is if the individual entitled to the allowance is absent from these facilities for more than two weeks in a month.

Care Allowance – What is the Amount of the Benefit?

Currently, as of March 1, 2025, the care allowance amounts to 348.22 PLN per month¹. The amount of the care allowance is subject to annual increases, using the index for the revaluation of pensions and disability benefits. The increase takes effect in the month in which the revaluation is carried out.

According to Article 88, paragraph 1 of the Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund, the annual revaluation of pensions and disability benefits is carried out from March 1st. Revaluation involves multiplying the amount of the benefit and the basis for its calculation by the revaluation index. The revaluation index is the average annual price index of consumer goods and services in the previous calendar year, increased by at least 20% of the real growth in average wages in the previous calendar year. The next increase in the care allowance amount is therefore expected on March 1, 2026.

Care Allowance – What Amount Will the Benefit Be Entitled to From March 1, 2026? [Latest Forecast of the Revaluation Index, Taking into Account GUS Data on Inflation as of January 15th]

According to forecasts contained in the state budget act for 2026, the estimated inflation for households of pensioners and beneficiaries in 2025 is 4%, and the estimated real growth in average wages in 2025 is 4.4%.

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Given that the revaluation index for pensions and disability benefits is: the average annual price index of consumer goods and services in the previous calendar year (the aforementioned 4%), increased by at least 20% of the real growth in average wages in the previous calendar year (therefore, according to the Council of Ministers Regulation of July 31, 2025, on the amount of the increase in the revaluation index for pensions and disability benefits in 2026, equal to 20% of the aforementioned 4.4%) – based on forecasts contained in the 2026 state budget act, the revaluation index for pensions and disability benefits in 2026 is expected to be 4.88% (i.e., 4% + 0.88%). This means that, from March 1, 2026, pensions, disability benefits (and supplements to them, such as the care allowance) are expected to increase by 4.88%.

However, the latest data from the President of the Central Statistical Office (GUS) on inflation in 2025 indicates that the final revaluation index may be higher than the previous forecast.

On January 15, 2026, the President of GUS published data on:

• the average annual price index of consumer goods and services overall in 2025 – according to the announcement, the average annual price index of consumer goods and services overall in 2025 compared to 2024 was 103.6 (price increase of 3.6%) and
• the average annual price index of consumer goods and services for households of pensioners and beneficiaries in 2025 – according to the announcement, the average annual price index of consumer goods and services for households of pensioners and beneficiaries in 2025 compared to 2024 was 104.2 (price increase of 4.2%).

Due to the fact that the average annual price index of consumer goods and services for households of pensioners and beneficiaries in 2025 is higher than the average annual price index of consumer goods and services overall in 2025, it will be taken into account when determining the revaluation index for pensions and disability benefits (and supplements to them) in 2026, in accordance with Article 89, paragraph 2 of the Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund.

Assuming that the estimates in the state budget act regarding real wage growth in 2025, compared to 2024 (determined at 4.4%), are ultimately confirmed, it is already possible to calculate the revaluation index for pensions and disability benefits (and supplements to them) in 2026.

However, it should be noted that determining the final annual revaluation index for pension and disability benefits requires data from two announcements by the President of GUS:

1. regarding the actual performance in terms of inflation (which we learned on January 15th), and
2. regarding the real growth in average wages in the previous calendar year.

The first of the above announcements is the latest announcement by the President of GUS from January 15, 2026, regarding the average annual price index of consumer goods and services for households of pensioners and beneficiaries in 2025, according to which – the average annual price index of consumer goods and services for households of pensioners and beneficiaries in 2025 compared to 2024 was 104.2 (price increase of 4.2%).

The second of the above announcements – regarding the real growth in average wages in 2025 compared to 2024 – will be published by the President of GUS by the 7th working day of February, i.e., by February 10, 2026, in accordance with Article 94, paragraph 1, point 2 of the Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund.

Only then (i.e., having the final data from both of the above announcements by the President of GUS) will we know the actual revaluation index for pensions and disability benefits in 2026, based on which the final amount of the care allowance increase taking place on March 1, 2026, can be calculated.

Care Allowance – Who Must Apply to ZUS to Receive the Benefit, and Who Will Receive it Automatically?

The method of obtaining the care allowance depends on whether the entitlement to it arises from:

• reaching the age of 75 or
• total disability to work and self-sufficiency.

In the first case – i.e., if the basis for entitlement to the allowance is reaching the age of 75 – the benefit is granted by ZUS automatically and, starting from the month following the month in which the beneficiary turns 75, is paid by ZUS together with the pension.

In the second case, however – i.e., when applying for the allowance as a person with a medical certificate confirming total disability to work and self-sufficiency – it is necessary to submit an application to ZUS for the care allowance, attaching a medical certificate (form OL-9). This certificate must be issued no earlier than one month before submitting the application for the care allowance.

The above documents can be submitted to ZUS:

• in person or through an authorized representative, at any organizational unit of ZUS (in writing or orally to the record), as well as
• through a postal operator or a Polish consular office.

Care Allowance vs. Nursing Benefit – What is the Difference Between the Two Benefits?

The nursing benefit – unlike the care allowance – is a benefit paid not by ZUS, but by the local municipality or city office, competent with regard to the place of residence of the person applying for it. It is granted under Article 16 of the Act of November 28, 2003, on Family Benefits:

• to a disabled child,
• to a disabled person over the age of 16 who has a certificate confirming a significant degree of disability,
• to a disabled person over the age of 16 with a certificate confirming a moderate degree of disability if the disability occurred before the age of 21, and
• to a person who has reached the age of 75.

and is granted to partially cover the costs resulting from the need to provide care and assistance from another person due to the inability to live independently.

The amount of the nursing benefit is currently (i.e., as of November 1, 2024) 215.84 PLN per month².

Importantly – the nursing benefit cannot be received at the same time as the care allowance. Seniors must therefore choose only one of the two benefits. Since individuals who have reached the age of 75 are automatically granted the care allowance by ZUS, if it turns out that, as a result, the nursing benefit was also paid to that person for the period in which the care allowance was granted, ZUS will reduce the person’s pension by the amount corresponding to the nursing benefit paid for that period and transfer that amount to the bank account of the competent authority (i.e., the municipality or city office that paid the nursing benefit).

The case of concurrent care allowance and nursing benefit (i.e., simultaneous receipt of both benefits by a pensioner) was the subject of a judgment of the Supreme Administrative Court of June 28, 2024, file ref. I OSK 1559/23, in which the Court confirmed that in such a situation – the refund of incorrectly received nursing benefit takes place in accordance with the procedure specified in Article 16, paragraph 7 of the Act of November 28, 2003, on Family Benefits, i.e., by deducting the amount corresponding to the nursing benefit paid for the entire period of the benefit overlap, from the pension or disability benefit of the person to whom the overlap related. The regulation contained in Article 30, paragraphs 1 and 2 of the same Act does not apply. However, it should be noted that in the event of a difficult life or family situation of a person for whom the overlap of the above-mentioned benefits occurs, they may apply to the municipality or city office (i.e., the authority that paid the nursing benefit) for the application of the institutions specified in Article 30, paragraph 9 of the same Act, i.e., for the waiver of amounts incorrectly received, deferral of the payment deadline, or installment of the amount subject to refund. The Court drew attention to the above-mentioned entitlements in the justification of the above-mentioned judgment, due to the pensioner’s difficult health and financial situation and advanced age.

Care Allowance vs. Family Pension – Can the Benefit Be Received Simultaneously with a Family Pension After Death?

A family pension is a benefit that – under the Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund – is due to eligible family members, including after a person who had the right to a pension or disability benefit at the time of death. That person – if they were 75 years of age or older or had a medical certificate confirming total disability to work and self-sufficiency – may have simultaneously received the care allowance.

The family pension after the death of a family member is due to all eligible family members, in the amount of:

• 85% of the benefit that would have been due to the deceased (i.e., the pension or disability benefit for total disability to work) – if only one person is entitled to the family pension,
• 90% of the benefit that would have been due to the deceased (i.e., the pension or disability benefit for total disability to work) – if two people are entitled to the family pension, and
• 95% of the benefit that would have been due to the deceased (i.e., the pension or disability benefit for total disability to work) – if three or more people are entitled to the family pension.

The total amount of the family pension cannot be lower than 1,878.91 PLN, which is the current (valid as of March 1, 2025) amount of the minimum family pension. This amount is subject to annual revaluation and will therefore change from March 1, 2026. According to the latest forecast, taking into account data from the President of GUS on inflation and forecasts for real wage growth contained in the 2026 state budget act, the minimum family pension will increase from March 1, 2026, to 1,974.36 PLN (i.e., 1,878.91 PLN + 5.08%).

The right to the care allowance does not transfer to the eligible person within the family pension framework after the death of a family member. For example: in the case of a family pension after the death of a husband who, due to a medical certificate confirming total disability to work and self-sufficiency, was entitled to a care allowance, the right to receive that care allowance (in the appropriate percentage) will not transfer to the widow. This is because the care allowance can only be granted to a person due to their own health condition or – in this case – reaching the appropriate age entitling them to receive the allowance (i.e., 75 years).

Care Allowance vs. Income Tax – Is the Benefit Declared in the Annual PIT Return?

According to Article 12, paragraph 7 of the Act of July 26, 1991, on Personal Income Tax, “pension” or “disability benefit” means the total amount of pension and disability benefits, including capital pension payments under the Capital Pensions Act, together with increases and supplements, with exclusion of family and care allowances and allowances for complete orphans to family pensions.

Although this provision is not precise, as it does not directly refer to Article 75 of the Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund in relation to the care allowance, it is generally accepted that – the care allowance is exempt from income tax and does not need to be declared in the annual PIT return.

Care Allowance vs. Legal and Administrative Enforcement – Can the Benefit Be Seized by a Bailiff or Another Authorized Enforcement Body?

The care allowance is also not subject to legal or administrative enforcement. This is directly stated in Article 833, paragraph 6 of the Civil Procedure Code. Furthermore – suspension of the right to a pension or disability benefit (due to an pensioner or beneficiary’s income exceeding 130% of the average monthly wage for the calendar quarter, most recently announced by the President of GUS, under Article 104, paragraph 7 of the Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund) – does not result in suspension of the right to the care allowance (see the ruling of the Regional Court in Sieradz of August 19, 2021, file ref. IV U 383/21).

¹ According to point 2, letter a of the announcement by the President of the Social Insurance Fund of February 18, 2025, regarding the amount of the minimum pension and disability benefit, care allowance, and allowance for complete orphans, and the maximum amounts of reductions in pensions and disability benefits, and the amounts of pensions and disability benefits exempt from enforcement and deductions (Journal of Laws of 2025, item 152)

² According to § 1, point 13 of the Council of Ministers Regulation of August 13, 2024, regarding the amount of family income or income of a student constituting the basis for applying for a family benefit and a special care benefit, the amount of family benefits and the amount of the caregiver allowance (Journal of Laws of 2024, item 1238)

Legal basis:

• Act of December 17, 1998, on Pensions and Disability Benefits from the Social Insurance Fund (consolidated text, Journal of Laws of 2025, item 1749, as amended)
• Council of Ministers Regulation of July 31, 2025, on the amount of the increase in the revaluation index for pensions and disability benefits in 2026 (Journal of Laws of 2025, item 1048)
• Announcement by the President of the Central Statistical Office of January 15, 2026, regarding the average annual price index of consumer goods and services overall in 2025
• Announcement by the President of the Central Statistical Office of January 15, 2026, regarding the average annual price index of consumer goods and services for households of pensioners and beneficiaries in 2025
• Act of November 28, 2003, on Family Benefits (consolidated text, Journal of Laws of 2025, item 1208)
• Act of July 26, 1991, on Personal Income Tax (consolidated text, Journal of Laws of 2025, item 163, as amended)
• Act of November 17, 1964 – Civil Procedure Code (consolidated text, Journal of Laws of 2024, item 1568, as amended)