ZUS announced new income thresholds for early retirees and pensioners, effective March 1, 2026.
New Income Thresholds
From March 1, 2026, the lower income threshold will be 6,438.50 zł gross monthly (70% of the average wage), while the upper threshold will be 11,957.20 zł gross monthly (130% of the average wage). These apply to early retirees and pensioners under the standard retirement age (60 for women, 65 for men).
Compared to current thresholds, the lower limit increases by 298.30 zł, and the upper limit increases by 553.90 zł.
Benefit Reduction and Suspension
Earnings between 6,438.50 zł and 11,957.20 zł will cause the benefit payment to be reduced by the amount of the excess. Exceeding 11,957.20 zł will result in the suspension of the early retirement or pension payment.
The maximum reduction cannot exceed 989.41 zł for full disability pensions, 742.10 zł for partial disability pensions, and 841.05 zł for single-person family pensions.
Reporting Obligations
Individuals subject to these thresholds must inform ZUS upon starting work and expected earnings. This is done using the EROP form, available at ZUS branches, www.zus.pl, and the eZUS portal.
By the end of February each year, a certificate from the contributions payer or a declaration of previous year’s income must be submitted. Failure to report earnings may require repayment of incorrectly paid benefits for up to three years; if reported, repayment covers only the last year.