Changes are coming to pensions and retirement benefits. Some will lose out.

The Polish government is implementing a number of projects, including deregulation, aimed at reducing bureaucracy. One of these is planned changes to pensions and disability benefits. Individuals receiving these benefits and supplementing their income would no longer be required to submit annual income certificates to the Social Insurance Institution (ZUS) stating their income from the previous year. However, there's a catch.

The draft amendment to the regulations abolishes the obligation to report to the Social Insurance Institution (ZUS) the income earned by retirees and pensioners supplementing their benefits . According to ZUS, this data is necessary to determine whether the benefit was paid in an adequate amount.

If the annual reporting requirement is abolished, ZUS will be able to request reimbursement of unduly received benefits up to three years back (if irregularities are identified, including exceeding the limits). Currently, officials can only claim this for the last 12 months.

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All the changes described in this article are at the general assumptions stage, which are subject to change. The draft will likely not be adopted by the Council of Ministers until the third quarter of 2025 .

Currently, retirees and pensioners who have not reached the statutory retirement age (currently 60 for women and 65 for men) are required to submit a certificate or declaration of income for the previous year to the Social Insurance Institution (ZUS). The deadline for submitting documents is the end of February each year.

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According to the Social Insurance Institution (ZUS), for individuals employed under an employment contract, the certificate is issued by the employer . Individuals running a business must submit a declaration (EOP declaration) declaring the basis for calculating social security contributions, which is their income.

In 2025, retirees and pensioners earning extra money were required to submit information about their 2024 income to the Social Insurance Institution (ZUS) by February 28, 2025. Based on the data obtained, ZUS verified whether they had not exceeded the limits established based on the average monthly salary in the country:

• 70% of the monthly salary (PLN 6,273.60 gross, annually - PLN 65,611.40 gross) - exceeding this amount results in a reduction of the benefit
• 130% of the monthly salary (PLN 11,650.97 gross, PLN 121,849.50 gross per year) - exceeding this amount results in suspension of the benefit payment

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Income limits that reduce or suspend pensions do not apply to all beneficiaries. It's worth noting that seniors who have reached retirement age can earn additional income without any restrictions , without the risk of losing any of their benefits.

Currently, if the allowable income limits are exceeded in the previous year, ZUS can only demand a refund of benefits received unduly for the previous year. However, after the proposed changes are implemented, it will be able to demand a refund of overpaid benefits for up to three years back.

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Where will the data come from? All information will be downloaded from the insured person's account with the Social Insurance Institution (ZUS). If the institution notices inaccuracies, it will be able to request a letter clarifying or supplementing the data. Identification of any inaccuracies carries the risk of the consequences described above.

The planned deregulation will not apply to all beneficiaries. The obligation to independently report income to the Social Insurance Institution (ZUS) will remain for those who earn income abroad or receive a pension.