Polish employers may be eligible for subsidies of up to 2403 PLN per month for hiring retirees aged 60 or 65, starting in 2026.
Eligibility for Funding for Employees Aged 60+
According to Article 141, paragraph 1, point 2 of the Act on the Labour Market and Employment Services, the district governor may grant subsidies to employers who hire job seekers who have reached retirement age – 60 for women and 65 for men – based on a signed agreement.
A prerequisite for receiving the subsidy is the prior registration of the individual as a job seeker with the employment office.
Who Qualifies as a Job Seeker?
A job seeker is defined as an individual registered with the employment office who is over 18 years old and actively seeking employment, such as through an employment contract, contract for services, or other forms of support offered by the office.
No Upper Age Limit
The regulations do not impose an upper age limit, meaning individuals of advanced age can also benefit from the program if they wish to remain professionally active.
Subsidy Amount and Calculation
The amount of support is linked to the minimum wage. According to the law, the subsidy cannot exceed half of the minimum wage in effect on the date the contract is signed. In 2026, the minimum wage is 4806 PLN gross, meaning the employer can receive a maximum of 2403 PLN per month in subsidies for each retired employee.
The subsidy amount is specified in the agreement with the employment office and represents a partial refund of the employee’s wage costs.
Bi-Monthly Support Payments
The support mechanism for individuals of retirement age operates in a specific manner. According to the regulations, the subsidy is granted for one month, but can be awarded repeatedly. Simultaneously, the employment contract can be concluded for a period of up to 12 months, with financial support provided every other month of employment.
In practice, this means the employment office funds a portion of the salary in the first month, the employer covers the full salary in the second month, and funding resumes in the third month. This cycle can be repeated throughout the contract duration.
Funding Model Example (Minimum Wage in 2026)
Here’s a simulation of the funding model for an employee over 60 earning the minimum wage in 2026 (4806 PLN gross):
Month 1: Employment Office (50% refund) – 2403 PLN
Month 2: Employer (100%) – 0 PLN
Month 3: Employment Office (50% refund) – 2403 PLN
Total Annual Savings for the Company: 14 418 PLN
How to Apply for Funding in 2026
Employers and entrepreneurs can apply for funding by submitting an application to the appropriate employment office. The support is available to almost all entities, provided they meet certain legal and financial requirements.
Disqualifying Factors for Funding
An application will be rejected if individuals representing or managing the company have been definitively convicted in the past two years of providing false testimony or statements, crimes against the credibility of documents or economic turnover, or crimes against employee rights or tax crimes.
Funding is also unavailable to entities with outstanding wage payments, social and health insurance contributions, Labour Fund, Employee Guarantee Fund, Solidarity Fund, Bridge Pension Fund, or State Fund for Rehabilitation of the Disabled, or other mandatory public levies.
Application Requirements
The application must include declarations confirming:
Conditions for Maintaining Funding & Repayment Rules
Employers who receive subsidies for a retiree’s salary are obligated to maintain the employee’s employment for at least one full additional month. Failure to do so requires repayment of the received funds.
If the employee is employed for less than a full month, the employer must repay the subsidy for the last month, plus statutory default interest, within 30 days of receiving a request from the district governor. If the employee is employed for at least half of the month, the employer must repay 50% of the total subsidy amount for that month, plus statutory default interest.
