Poland’s ZUS agency will raise income limits for early retirees in March 2026, affecting many pensioners differently.
New Earning Thresholds for Early Retirement
New thresholds for earning additional income while on early retirement will take effect from March 2026. As with previous years, these changes will impact daily decisions about work, contracts and additional income. Beneficiaries should use calculators to carefully recalculate their financial situations.
Increased Safety Limits
Starting in March, ZUS will implement new thresholds calculated based on average wage data published by Poland’s Central Statistical Office. This represents a significant increase compared to the limits in effect through February 2026, when the safe threshold was slightly over 6,100 PLN.
Who Is Exempt from Income Limits
The changes do not apply to everyone who has reached the standard retirement age. Women aged 60 and men aged 65 can earn without any restrictions regardless of income amount, without ZUS reducing or suspending their pension.
The 70% and 130% Thresholds
The system operates on two thresholds expressed as percentages of average wages. If earnings exceed 130% of the average wage, the pension is suspended. If earnings exceed 70% but not 130%, the pension is reduced proportionally. This operates automatically regardless of work type or number of contracts.
Income Counted Toward Limits
Many retirees believe only employment contracts count toward limits. In practice, ZUS considers a much broader range of income, including employment contracts, civil law contracts, business activity, and agricultural activity. However, private rental income (if not business activity), gifts, and stock dividends remain outside these limits.
Special Considerations for Work Contracts
In most cases, work contracts (“umowa o dzieło”) are not subject to social insurance contributions and thus don’t affect earning limits. However, an exception exists: if signed with one’s own employer, ZUS may treat it as a service contract, which can determine whether the pension is reduced.
Reporting Obligations to ZUS
Those earning additional income while on early retirement or disability pension must inform ZUS about taking up work. This requires completing the appropriate form, and additionally submitting an annual income statement by the end of February each year. Failure to provide information may result in having to return part of the pension.
Frequently Asked Questions
The article concludes with a frequently asked questions section covering the most common inquiries about the 2026 retirement income limits and a section explaining the legal basis for these thresholds.