Pensioner ZUS Changes: September 2025 – Avoid Benefit Loss

Making a pension or a pension may result in a reduction in the amount of the benefit by ZUS, and sometimes even a complete suspension of its payment

Pursuant to art. 104 para. 1 of the Act of December 17, 1998 on pensions from the Social Insurance Fund – The right to a pension is suspended or these benefits are reduced appropriately, if the pensioner achieves or, accordingly – a pensioner of income from activities subject to social insurance obligationtj.:

• employment,
• service,
• other paid work the
• conducting non -agricultural activitiesincluding performed abroad (in this case – income is considered income constituting the basis for the calculation of social security contributions),

and due to:

• active military service in the Polish Army or substitute forms of this service or
• veteran activityactivities equivalent to this activity.

To incomewhich – in the event of exceeding certain limits – may cause a reduction or suspension of the right to a pension accordingly – The amounts of the benefits collected are also included:

• sickness,
• maternity,
• caring and
• remuneration for the time of incapacity for work,

as well as the amount paid:

• rehabilitation benefits,
• compensatory benefit,
• compensatory allowance and
• expansion allowance.

To revenues, which – in the event of exceeding certain limits – may reduce the amount of the benefit or suspend the right to a pension accordingly – However, the fees received by pensioners or pensioners, for creative and artistic activities, are not included.

Continuation of the material under the video

However, the legislator provided for some exceptions. The right to a pension or pension, respectively, will not be suspended, and these benefits will not be reduced (regardless of the amount of revenues), in the case of:

1. pensioners who have reached the retirement age of 60 (in the case of women) or 65 years (in the case of men)unless Such a person continues employment with the employer with whom she was employed immediately before the date of acquisition of the right to a pension – then The right to receive a pension will be suspended regardless of the amount of income until the above employment relationship is terminated and it shall apply for a pension,
2. having the right to a partial pension,
3. possession of the right to a war invalid for a stay in the camp and in places of retreat or to a survivor’s pension after such an invalid or
4. having the right to a military invalid pension in connection with the military service or a survivor’s pension after a soldier whose death was related to military service.

As a rule – pensioners who have reached the universal retirement age can therefore earn extra money. More details about when the pension will not decrease or be suspended by ZUS despite the simultaneous performance of paid work, you can get at: LINK.

Making limit, which exceeds the suspension of the right to a pension or disability pension [nowy próg od 1 września 2025 r.]

Right to a pension, disability pension and survivors’ disability pension (if only one person is entitled to it), is suspended (excluding the above -mentioned exceptions to the above rule), in the event of achieving revenue in an amount higher than 130% of the average monthly salary for a calendar quarter, recently announced by the President.

Above The amount of income, the achievement of which results in the suspension of the right to a pension benefit, is announced in each quarter in the Official Journal of the Republic of Poland “Monitor Polski” by the President of ZUS, within the 14th working day of the second month of each calendar quarter, and in addition-for the entire past calendar year-by the 14th day of November 14.

Currently, i.e. from June 1, 2025. – according to ZKthe presidency of the President of the Social Insurance Institution of May 12, 2025 on the amounts of income corresponding to 70 % and 130 % of the average monthly remuneration announced for the first quarter of 2025 used to reduce or suspend pensions and disability pensions – The revenue limit, above which the retirement and disability benefit is suspended, is PLN 11,651.00 (which is equivalent to 130% of the average monthly salary announced for the first quarter of 2025). From September 1, 2025. However – in accordance with the announcement of the President of the Central Statistical Office of August 8, 2025 on the average salary in the second quarter of 2025. (according to which – the amount of this salary was PLN 8,748.63) – The revenue limit, above which the pension benefit will be suspended, will be PLN 11,373.20. ZUS message regarding the amounts of income corresponding to 70 % and 130 % of the average monthly salary announced for the second quarter of 2025, used when reducing or suspending pensions and disability pensions, has not yet been made public, but these values can already be calculated on the basis of the abovementioned the amount of the average salary announced by the Central Statistical Office.

It follows that The revenue limit above which the pension benefit will be suspended, from September 1, 2025 will be lower than the limit, which was in force from June 1, 2025. The retirement and disability benefit, from September 1, 2025, will therefore be suspended to more retirees and pensioners.

Making limit, the exceeding of which reduces the amount of the pension paid or disability [nowy próg od 1 września 2025 r.]

The amount of the pension paid, disability pension and survivors’ disability pension (if only one person is entitled to it), However, it decreases (excluding the above -mentioned exceptions to the above rule), in the event of achieving income in the amount exceeding 70% of the average monthly salary for a calendar quarter, recently announced by the President of the Central Statistical Office, not higher than 130% of this amount.

Above The amount of revenue-just like the revenue limit, above which the right to a pension benefit is suspended-is announced in each quarter in the Official Journal of the Republic of Poland “Monitor Polski” by the President of ZUS, within the 14th working day of the second month of each calendar quarter, and also-for the entire past calendar year-by 14 working day.

Currently, i.e. from June 1, 2025 – in accordance with the abovementioned The President of the Social Insurance Institution of May 12, 2025. – The revenue limit, above which the retirement and disability benefit is reduced, is PLN 6,273.60 (which is equivalent to 70% of the average monthly salary announced for the first quarter of 2025). From September 1, 2025. However – in accordance with the above the announcement of the President of the Central Statistical Office of August 8, 2025 on the average salary in the second quarter of 2025. (according to which – the amount of this salary was PLN 8,748.63) – The revenue limit, above which the retirement and disability benefit will be reduced, will be PLN 6,24.00. ZUS message regarding the amounts of income corresponding to 70 % and 130 % of the average monthly salary announced for the second quarter of 2025, used when reducing or suspending pensions and disability pensions, has not yet been made public, but these values can already be calculated on the basis of the abovementioned the amount of the average salary announced by the Central Statistical Office.

It follows that The revenue limit, above which the pension benefit will be reduced, from September 1, 2025 will be lower than the limit, which was in force from June 1, 2025. The retirement and disability benefit, from September 1, 2025, will therefore be reduced to more retirees and pensioners.

Therefore, if, the amount of income achieved by a pensioner does not exceed 70% of the average monthly salary-the retirement and disability benefit is paid in full.

In the event that the income achieved exceeds the abovementioned limit of 70% of the average monthly salary – The retirement and disability benefit is reduced by the amount constituting the difference between the income achieved and the so-called a lower limit amount of income, which is the abovementioned revenue limit (i.e. the amount of 70% of the average monthly salary announced by the Central Statistical Office). If, however, The amount calculated in this way is higher than the so -called The amount of maximum reduction-this pension benefit is reduced by the appropriate amount of maximum reduction. These amounts are determined each time when valorisations of pensions and disability and disability currently (i.e. from 1 mark 2025 r.) are:

• PLN 939.61 – for a pension and disability pensions for total incapacity for work,
• PLN 704.75 – for partial incapacity for work and work and respectively
• PLN 798.72 – For a survivor’s pension, to which only one person is entitled.

The amount of maximum reduction in the case of a widow’s pension

The amount of maximum reduction of pension or disability pension, paid in 15% (in the period from July 1, 2025 to December 31, 2026), and then – in 25% (in the period from January 1, 2027) under the so -called Wdowiej pension, which was introduced by the Act of 26 July 2024 amending the Act on pensions from the Social Insurance Fund and some other acts (which can be applied from January 1 this year, and which is paid from July 1, 2025) – they amount to 15% of the maximum reduction amounts, which was mentioned above, i.e.:

• PLN 140.94 (i.e. 15% of PLN 939.61) – in the case of a 15% pension or disability pension paid as part of a disability pension, and
• PLN 105.71 (i.e. 15% from PLN 704.75) – in the case of a 15% of partial incapacity for work paid as part of a pension.

It should be borne in mind that from March 1, 2026, the amount of maximum reduction will be properly increased together with the annual valorisation of pensions. From January 1, 2027, however – it will be 25% of the maximum reduction amounts in the amount in which they will be determined after valorisation, which will take place on March 1, 2026.

The obligation to notify the ZUS recovers about achieving income while receiving a pension or disability pension

About taking up a profit – a pensioner and a pensioner, he is obliged to immediately notify ZUS. For this purpose – he should use EROP formwhich pattern can be downloaded below:

According to the instructions in the abovementioned form – it should be completed by persons authorized to:

• early retirement,
• bridging pensions,
• teaching compensation benefit,
• disability pensions,
• survivors’ pension,
• social pension,

which take up paid work, subject to social security obligation, work in uniformed services (e.g. in the police) or work or activities abroad and therefore must submit a declaration of income. Using this form – obliged people can also inform Grown about the intention to achieve income at a different amount than the one they informed as part of the previously submitted statement.

The above notification is confirmed by the workplace, informing ZUS about the amount of the established remuneration. This obligation does not apply, however:

• pensioners who have reached the universal retirement age and – as a rule – can earn without restrictions,
• people they have law for a war invalid for a stay in the camp or in places of isolation or survivor’s pension after these invalids as well
• people who have the right to a military invalid pension in connection with the active military service or survivor’s pension after a soldier whose death was related to this service.

If the above statement shows that the intention of a pensioner or a pensioner, respectively, is to achieve income that:

• reduces retirement and disability benefits (in connection with the exceeding of the current revenue limit)-ZUS will issue a decision to reduce the amount of the benefit, and if that
• causes suspension of benefits (due to exceeding the current revenue limit) – the decision to suspend the payment of the benefit.

In addition, every year – until the end of February – a pensioner and a pensioner (excluding the above -mentioned exceptions), is required to deliver to ZUS certificate of the total amount of income for the previous calendar year. On its basis, ZUS determines whether in the past year, the retirement and disability benefit was paid in the correct amount. If it turns out that The pension or disability pension was paid in higher than due, in connection with the obtaining by a pensioner or a pensioner income exceeding applicable limits – the Social Insurance Institution will request the reimbursement of unduly collected benefits. In this case – it will be important whether the pensioner has notified ZUS about his revenues and their amount:

• If so – ZUS will demand the return of unduly collected benefits only for the last year,
• And if not – in 3 years back.

Legal basis:

• Act of December 17, 1998 on pensions from the Social Insurance Fund (i.e. Journal of Laws of 2024, item 1631, as amended)
• Regulation of the Minister of Labor and Social Policy of 22.07.1992 on detailed suspension or reduction rules pensions or pension (Journal of Laws of 1992, No. 58, item 290, as amended)
• Communication of the President of the Social Insurance Institution of May 12, 2025 on the amounts of income corresponding to 70 % and 130 % of the average monthly one remuneration announced for the first quarter of 2025 used to reduce or suspend pensions and disability pensions
• Communication of the President of the Central Statistical Office of August 8, 2025 on the average remuneration In the second quarter of 2025