The end of universal obligation for retirees and pensioners. A revolutionary change.
Pensioners and early retirees who have not reached the statutory retirement age (60 for women and 65 for men) are subject to limits on supplementary earnings. Therefore, these individuals are required to report their additional income to the Social Insurance Institution (ZUS) annually in the previous year.
Income is settled based on a certificate issued by the retiree's or pensioner's employer. Self-employed individuals submit their own declaration, declaring the basis for calculating social security contributions as their income. Income from work abroad and from supervisory board membership are also included in the settlement.
In 2024, the allowable annual income amount was PLN 65,611.40 gross, and the annual income limit reached PLN 121,849.50 gross. These amounts correspond to 70% and 130% of average monthly wages from the previous year.
The government's legislative agenda includes information on a deregulation project amending the Act on Pensions and Disability Benefits from the Social Insurance Fund. It states that the bill will limit the obligation to report income to the Social Insurance Institution (ZUS) . An exception will be made for pensioners who earn income abroad or receive remuneration (uniformed services).
At the same time, the possibility would be introduced for the pension authority to request the issuance of a certificate confirming the income obtained, but only in the event of doubts as to the data collected by ZUS or their consistency with the actual situation, or if the data held were insufficient for this settlement.
Sebastian Gajewski, Deputy Minister of Family, Labor, and Social Policy, is responsible for the bill. The Council of Ministers is expected to adopt the bill in the third quarter of 2025.
As a rule, retirees who have reached the general retirement age of 60 for women and 65 for men can earn extra money without any restrictions and do not have to inform the Social Insurance Institution (ZUS) about the amount of their earnings.
The limits on earning extra money do not apply to persons receiving a survivor's pension, who also have an established right to a pension due to reaching the general retirement age.
Copyrighted material - reprint rules are specified in the regulations .
rynekzdrowia
