Poland’s 13th pension payments have begun, but seniors are receiving different amounts due to deductions and individual circumstances.
13th Pension Now Available, But Amounts Differ
The 13th pension has started reaching seniors’ accounts, but not everyone is seeing the same amount. While the benefit is 1978.49 zł gross, some individuals received significantly less net, prompting numerous inquiries.
The discrepancies arise from various factors affecting the pension amount.
How the 13th Pension is Calculated
In theory, the principle seems straightforward: the 13th pension equals the minimum pension after the March revaluation, amounting to 1978.49 zł gross in 2026. Many seniors expect this sum to appear in their April settlement.
However, the gross amount differs from the net transfer received. ZUS (Social Insurance Institution) deducts from the additional annual benefit:
Special Cases and Benefit Sharing
There are also specific situations where the 13th pension isn’t paid in full to one person, but is divided among multiple recipients.
Key Facts About the 2026 13th Pension
The 13th pension in 2026: amounts, deadlines, and key rules.
Net 13th Pension Amount in 2026: Understanding the Differences
The biggest misunderstandings stem from the difference between the gross amount announced and the net amount visible in the account. The full 13th pension is 1978.49 zł gross, but seniors don’t receive the entire sum.
A 9% health insurance contribution is deducted from the additional benefit, reducing the transfer for almost everyone. A tax advance (PIT) is also deducted, but not in every case, creating the largest difference between transfers.
The Impact of Tax and PIT
Two individuals eligible for the same 13th pension may see different amounts in their accounts. Transfers may range from approximately 1600 zł to 1800 zł net.
The key factor is tax and PIT. Seniors whose income falls within the tax-free amount may not have a tax advance deducted, resulting in a higher net transfer.
If a tax advance is deducted, the net amount is significantly lower, by around 200–220 zł. This explains why someone in the same family or neighborhood received a similar gross amount but a larger sum in their account.
The Role of the EPD-21 Declaration
Submitting the EPD-21 declaration to ZUS is crucial. This form doesn’t provide a new benefit or “bonus” from the state, but affects how the tax advance is calculated during payout.
A higher net amount doesn’t come from an increase in the 13th pension itself, but from ZUS not deducting PIT immediately.
Gross and Net 13th Pension in 2026: What You Really Receive
The following table illustrates two common scenarios. These aren’t two different “13th pensions,” but two different ways of calculating the same benefit.
Payout Scenarios for the 13th Pension
Gross Amount1978.49 zł
This table highlights why discussions about the 13th pension can be confusing. If one person says they received “almost 1600 zł” and another says “almost 1800 zł,” both may be telling the truth.
EPD-21 and Increased Transfers: Time is of the Essence
There’s been some confusion surrounding the EPD-21 form. It solely concerns tax issues. It allows ZUS to refrain from deducting the tax advance from the 13th pension if the senior falls within the tax-free income bracket, resulting in a higher net transfer immediately, rather than after the annual tax return.
However, timing is critical. The first groups of seniors received funds at the end of March and beginning of April, making it too late for ZUS to consider the declaration for that specific payout. Even if someone is entitled to a more favorable settlement, the transfer from the first payment date may have already been calculated using previous data.
Family Pension and the 13th Pension
Another reason for lower amounts isn’t related to tax, but to the nature of the benefit to which the 13th pension is added: family pension.
How ZUS Divides the 13th Pension in the Case of a Family Pension
In common understanding, each retiree or pensioner is entitled to a “13th pension” individually. However, with a family pension, one full amount may be divided among two, three, or even more people.
For example:
Example: Different 13th Pension Amounts
Anna receives her own pension and falls within the tax-free income bracket. She submitted the appropriate declaration to ZUS, so no tax advance was deducted from her 13th pension. She receives a significantly higher amount, close to the upper net limit.
Jan benefits from a family pension with his adult student child. In his case, the 13th pension itself is divided into two parts. Even before deductions, the benefit is already lower than the full amount. If standard deductions are also applied, the transfer may appear disappointing.
Both are entitled to the 13th pension, but the system processes their situations differently. This is why comparing transfers without understanding the rules often leads to the false conclusion that “ZUS gave one person more and another less for no reason.”
Who Won’t Receive the 13th Pension in 2026?
Regulations also provide for situations where the 13th pension won’t be paid or its implementation will be problematic. This applies to individuals who, as of March 31, 2026, were not entitled to a benefit serving as the basis for payment or had it suspended.
In practice, it’s not just the pension or retirement itself that matters, but also the status of the benefit on a specific date: entitlement to the 13th pension is linked to entitlement to the benefit on March 31, 2026.
13th Pension 2026 Payment Dates and Accelerated Transfers
13th pension payments are made along with pensions or retirement benefits. This year, some payments were accelerated due to holidays and weekends. Seniors with earlier payment dates have already received or are receiving funds at the end of March and beginning of April.
Payment Dates for the 13th Pension in 2026
Regular Payment DateActual Payment Date 2026Notes
Suspect a Calculation Error? Check These 3 Things Before Filing a Complaint
Before a senior believes their 13th pension was incorrectly calculated, it’s worth checking three things. This doesn’t mean errors never occur, but in practice, a large portion of “too low” 13th pensions simply result from the structure of the regulations.
This means that seniors’ confusion is understandable, even if the difference isn’t necessarily extraordinary.
FAQ: Common Questions About the 13th Pension in 2026
Why is the 13th pension lower than 1978.49 zł? Because 1978.49 zł is the gross amount. ZUS deducts a health insurance contribution and, in some cases, a tax advance (PIT) from the 13th pension. Therefore, the net transfer is lower.
How much is the net 13th pension in 2026? Most seniors receive around 1580–1600 zł net if a PIT is deducted. If the tax advance isn’t deducted, the transfer may be around 1750–1800 zł net.
Does everyone receive the full 13th pension? No. Those receiving a family pension jointly with other eligible individuals don’t receive the full amount, as the 13th pension is divided in such cases.
Do you need to apply for the 13th pension? No. The 13th pension is paid automatically. The EPD-21 form is a separate matter and may affect whether ZUS deducts a tax advance.
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