Emerytura a Praca: Nowe Limity Dorabiania od 1 Grudnia 2025 r.

Many retirees are unaware that earning income while receiving pension benefits can jeopardize their payments. These limitations on supplemental income can lead to reduced benefits, and in some cases, even complete suspension of payments. According to a recent announcement from the head of the Social Insurance Institution (ZUS) on November 18, 2025, regarding income thresholds tied to 70% and 130% of the average monthly wage for the third quarter of 2025 – used to reduce or suspend pensions – these limits will change effective December 1, 2025. However, lawmakers have provided certain exceptions, and generally, seniors who have reached the standard retirement age can supplement their income without restrictions, unless they continue employment with their previous employer.

Can Earning Income While Receiving Pension Benefits Result in Reduced or Suspended Payments?

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 reduced if the pensioner earns income from activities subject to mandatory social insurance contributions. These activities include:

• Employment
• Service
• Other paid work
• Self-employment, including activities abroad (in which case, income is considered to be the contribution base for social insurance contributions)

Income also includes amounts received from:

• Military service in the Polish Armed Forces or substitute forms of service
• Veteran activities, or activities equivalent to those activities.

Furthermore, the income subject to potential reduction or suspension of pension rights includes amounts received from:

• Sick pay
• Maternity benefits
• Care benefits
• Compensation for inability to work

as well as amounts paid for:

• Rehabilitation benefits
• Equalization payments
• Supplementary allowances
• Additional equalization allowances

However, income from creative and artistic activities is not included when calculating potential reductions or suspensions.

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The law does provide certain exceptions to these rules. Pension rights will not be suspended, and benefits will not be reduced – regardless of income level – in the following cases:

1. Pensioners who have reached the standard retirement age of 60 (for women) or 65 (for men), unless they continue employment with the employer they worked for immediately before becoming eligible for a pension. In such cases, pension payments will be suspended regardless of income until the employment relationship is terminated and a request to resume payments is submitted.
2. Individuals entitled to a partial pension.
3. Individuals entitled to a war invalid pension due to internment or confinement, or a family pension for such an invalid.
4. Individuals entitled to a military invalid pension related to military service, or a family pension for a soldier whose death was related to military service.

Generally, pensioners who have reached the standard retirement age can supplement their income without limitations. More details on when a pension will not be reduced or suspended despite concurrent employment can be found here.

Changes to the Income Limit Triggering Pension Suspension – New Threshold Effective December 1, 2025

The right to a pension, disability pension, or family pension (if only one person is eligible) is suspended – with the exceptions noted above – if income exceeds 130% of the average monthly wage for the calendar quarter, as last announced by the President of the Central Statistical Office (GUS).

This income threshold triggering suspension of pension benefits is announced quarterly 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 annually by the 14th working day of November.

This marks the first time in some time that the income limit triggering suspension has increased. As a result, fewer pensioners will have their benefits suspended as of December 1, 2025.

Changes to the Income Limit Triggering Pension Reduction – New Threshold Effective December 1, 2025

Pension, disability pension, or family pension benefits (if only one person is eligible) are reduced – with the exceptions noted above – if income exceeds 70% of the average monthly wage for the calendar quarter, as last announced by the President of GUS, but not exceeding 130% of that amount.

Similar to the suspension threshold, this income limit is announced quarterly 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 annually by the 14th working day of November.

This means that the income limit triggering a reduction in pension benefits will be higher as of December 1, 2025, resulting in fewer pensioners experiencing reduced benefits.

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

If income exceeds this 70% threshold, the pension benefit is reduced by the difference between the earned income and the lower income threshold (i.e., the 70% of the average monthly wage). However, if this calculated reduction exceeds the maximum reduction amount, the pension benefit is reduced by the maximum reduction amount. These amounts are determined during annual pension valorizations and currently (as of March 1, 2025) are:

• 939.61 zł – for pensions and disability pensions
• 704.75 zł – for partial disability pensions
• 798.72 zł – for family pensions with only one beneficiary

Maximum Reduction Amounts for Widow’s Pension

The maximum reduction amounts for pensions and disability pensions paid at 15% (from July 1, 2025, to December 31, 2026) and then 25% (from January 1, 2027) within the framework of the so-called widow’s pension – 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, 2024, and paid from July 1, 2025) – are 15% of the maximum reduction amounts mentioned above, namely:

• 140.94 zł (15% of 939.61 zł) – for 15% of a pension or disability pension paid as a widow’s pension
• 105.71 zł (15% of 704.75 zł) – for 15% of a partial disability pension paid as a widow’s pension

It should be noted that the maximum reduction amounts will be adjusted annually with pension valorizations, starting March 1, 2026. From January 1, 2027, it will be 25% of the maximum reduction amounts as determined after the valorization taking place on March 1, 2026.

Pensioners’ Obligation to Notify ZUS of Income While Receiving Benefits

Pensioners and benefit recipients are required to immediately notify ZUS of any employment. They should use the EROP form, which can be downloaded here.

According to the instructions in the form, it should be completed by individuals entitled to:

• Early retirement
• Bridge pension
• Teacher’s compensatory benefit
• Disability pension
• Family pension
• Social pension

who take up employment subject to mandatory social insurance contributions, employment in uniformed services (e.g., the Police), or work or activities abroad and must therefore submit a declaration of income. This form can also be used to inform ZUS of an intention to earn income at a different level than previously declared.

The employer confirms this declaration, informing ZUS of the established wage. This obligation does not apply to:

• Pensioners who have reached the standard retirement age and can generally earn without limitations
• Individuals entitled to a war invalid pension due to internment or confinement, or a family pension for such invalids
• Individuals entitled to a military invalid pension related to military service, or a family pension for a soldier whose death was related to that service

If this declaration indicates that a pensioner 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, or
• suspends benefits (due to exceeding the applicable income limits) – ZUS will issue a decision to suspend benefit payments.

Furthermore, each year – by the end of February – pensioners and benefit recipients (with the exceptions noted above) must submit to ZUS a certificate of total income for the previous calendar year. ZUS uses this to determine whether benefits were paid correctly in the previous year. If 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 the overpaid benefits. In this case, it is important whether the pensioner or beneficiary notified ZUS of their income and its amount:

• If so – ZUS will request a refund of overpaid benefits only for the last year
• If not – for up to 3 years retroactively.

Legal basis:

• Act of December 17, 1998, on Pensions and Benefits from the Social Insurance Fund (consolidated text, Journal of Laws of 2024, item 1631, as amended)
• Regulation of the Minister of Labor and Social Policy of July 22, 1992, on detailed rules for suspending or reducing pensions or benefits (Journal of Laws of 1992, No. 58, item 290, as amended)
• Statement by the President of the Social Insurance Institution of August 12, 2025, regarding income thresholds corresponding to 70% and 130% of the average monthly wage announced for the second quarter of 2025, used to reduce or suspend pensions and benefits
• Statement by the President of the Social Insurance Institution of November 18, 2025, regarding income thresholds 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