A comprehensive, practical FAQ about the Social Insurance Institution (ZUS), updated for 2026 – from setting up an account on PUE and eZUS, through pensions, disability benefits, and survivor benefits, to entrepreneurs' contributions and handling international matters. This material is informational. In individual cases, ZUS decides, and some amounts (for example, the minimum pension or the amounts of the thirteenth and fourteenth pensions) are adjusted annually in March, so it is always advisable to confirm the most current values on zus.pl.
1. PUE Account and eZUS and Online Matters
What is PUE ZUS (eZUS) and what is it used for?
It is a free online portal of ZUS available at zus.pl. It allows you to check your account balance and contributions, submit applications (for pension, disability benefits, certificates), schedule an e-visit, communicate with ZUS, and download certificates. Every insured person, benefit recipient, and entrepreneur should have a profile there.
How to set up an account on PUE and eZUS?
An account is set up at zus.pl by confirming your identity with a trusted profile, electronic banking, e-ID, or qualified signature. If you do not have any of these tools, you can register yourself and confirm your data at a ZUS office within 7 days.
What is a trusted profile?
It is a free electronic signature for citizens, which you use to confirm your identity in state e-services, including ZUS. The quickest way to set it up is through online banking or on gov.pl. With a trusted profile, you can log in to PUE and eZUS and sign applications without visiting the office.
What is an e-visit at ZUS?
It is a video call with a ZUS employee over the internet, without leaving your home. You book it at zus.pl, selecting the topic, day, and time. This is a convenient solution, especially for those living abroad.
What applications can I submit online?
Through PUE and eZUS, you can submit most applications, including EMP (pension), ERN (disability pension), ERR (family pension), applications for benefits, for a certificate of no arrears, and for recalculating benefits. You can track the status of your case online.
Do I need to have an account on PUE?
Most matters can still be handled on paper or in person, but entrepreneurs who are contribution payers are required to have a profile on PUE and eZUS. For individuals, the account is voluntary, but it greatly facilitates contact and provides access to data 24/7.
Can I authorize another person to handle my case at ZUS?
Yes, by appointing a proxy using the ZUS PEL form, also electronically through PUE and eZUS. This is useful if you live abroad and want a family member in Poland to handle your case.
2. Pension
At what age will I retire?
The general retirement age is 60 years for women and 65 years for men. After reaching this age, you have the right to submit an application, regardless of your work experience. The age alone does not trigger automatic payment – you must submit an application.
Is the pension granted automatically?
No. For ZUS to grant and pay a pension, you must submit an EMP application. It is best to do this a month before the planned retirement, as the benefit is due no earlier than from the month the application is submitted.
How does ZUS calculate the pension?
The pension from the new system is the sum of indexed pension contributions, the initial capital (for the period before 1999), and funds from the sub-account, divided by the average further life expectancy in months for your retirement age. The later you retire and the more contributions you have, the higher the benefit.
What is initial capital?
It is the recreated value of your contributions for the period of work before January 1, 1999, when individual accounts were not maintained. It is advisable to apply for its determination along with documents (Rp-7, work certificates), as a reduced or missing capital lowers the pension.
What is the minimum pension amount?
The minimum pension is indexed every year on March 1. To receive it, you must reach retirement age and have the required work experience: at least 20 years for women and 25 years of contributory and non-contributory periods for men. Without the required experience, the pension may be lower than the minimum and is not increased. Check the current amount on zus.pl.
What is indexing?
It is the annual increase of pensions and disability benefits carried out on March 1, protecting benefits against inflation. The index depends on inflation and wage growth and is announced in February.
What is the thirteenth pension?
It is an additional annual benefit paid automatically (without an application) in April, equal to the minimum pension applicable from March of that year. It is tax-exempt, but a health insurance contribution is deducted.
What is the fourteenth pension?
It is a second additional annual benefit, usually paid in September automatically. The full amount is given to those with a benefit up to a certain threshold, and above that, the principle of one zloty for one zloty applies, so the amount decreases and disappears with higher benefits.
Can I work and receive a pension?
Yes. After reaching the general retirement age, you can earn without limits – the pension will not be reduced or suspended. However, for ZUS to resume payment, you must terminate your current employment for at least one day.
Is it worth retiring later?
Usually yes. Each additional year of work means more contributions and a shorter average further life expectancy in the calculation, which raises the pension. A pension calculator is available on PUE and eZUS, which shows the forecast.
What is a bridge pension?
It is a benefit for people performing work in special conditions or of a special nature, allowing them to retire before the general age. You must meet the conditions regarding the experience in such work and age.
Can I recalculate my granted pension?
Yes, by submitting an application for recalculation, for example, when you provide missing documents about earnings or complete additional periods. ZUS will recalculate the benefit if it is more favorable for you.
3. Disability Benefits
Who is entitled to a disability pension?
It is granted to a person whom a ZUS medical examiner considers completely or partially unable to work, if the disability occurred during contributory periods and the required experience is met. The pension can be permanent or temporary.
How to submit an application for this pension?
You submit an ERN application along with medical documentation (certificate OL-9) and documents about experience and earnings. ZUS will refer you for examination by a medical examiner. You can appeal the decision to the ZUS medical commission.
What is the difference between total and partial disability?
Total means the loss of the ability to perform any work, while partial means the ability to work in accordance with qualifications. The pension for total disability is higher. The medical examiner also determines whether the disability is permanent or temporary.
Who is entitled to a family pension?
It is granted to family members of a deceased person who had the right to a pension or met the conditions. Eligible are children (up to 16 years old, and if studying, up to 25 years old), a spouse (usually after 50 years of age or unable to work or raising small children), and in certain situations, parents. The application is submitted using the ERR form.
How much is the family pension?
It is a percentage of the benefit that would have been due to the deceased: 85 percent for one person, 90 percent for two, and 95 percent for three or more people. It is a single benefit divided equally and cannot be lower than the minimum family pension.
What is a widow's pension and when does it apply?
A widow's pension allows a widowed spouse to combine their own benefit with the family pension of the deceased, which was previously not allowed. Applications have been accepted since January 1, 2025, and payments started on July 1, 2025.
How does combining benefits in a widow's pension work?
You can receive the entirety of your own benefit plus part of the family pension, or the entirety of the family pension plus part of your own benefit, in the more favorable variant. The rate is 15 percent from July 1, 2025, to December 31, 2026, and will increase to 25 percent from January 1, 2027. The total amount covered by the combination is limited. Details can be found on gov.pl in the widow's pension section.
What conditions must be met to receive a widow's pension?
You must have the right to a family pension after the deceased spouse and your own benefit, reach the general retirement age, remain in marriage until the spouse's death, and not enter into a new marriage.
How much can I earn while receiving a pension?
Pensioners and those on early benefits can earn up to thresholds of 70 percent and 130 percent of the average salary, announced quarterly. Exceeding 70 percent reduces the benefit, and exceeding 130 percent suspends it. Check the current amounts on zus.pl.
4. Benefits
How much is the sickness benefit?
Usually 80 percent of the assessment basis, and in special situations 100 percent – including for time off due to illness during pregnancy, as a result of an accident at work, or on the way to and from work. The benefit is due for the period of incapacity confirmed by an e-ZLA certificate.
How long can I receive sickness benefit?
The benefit period is a maximum of 182 days, and for tuberculosis or incapacity during pregnancy, up to 270 days. Initially, the employee usually receives sick pay from the employer, and only then the benefit from ZUS. After the benefit period is exhausted, you can apply for rehabilitation benefits.
What is a rehabilitation benefit?
It is granted after the exhaustion of the sickness benefit to a person still unable to work, who has a prognosis for regaining ability. It is paid for a maximum of 12 months, at 90 percent of the basis for the first three months and 75 percent for the following months.
How much is the maternity benefit?
For the maternity leave period, the benefit is 100 percent of the basis. For the parental leave period, it is 70 percent, but if the mother submits the appropriate application within 21 days of childbirth, she will receive an average of 81.5 percent for the entire leave. The second parent is additionally entitled to a non-transferable part of parental leave.
Who is entitled to a care benefit?
It is granted to an insured person who must personally care for a sick child or another sick family member, or a healthy child under 8 years old in certain situations. It amounts to 80 percent of the basis, with a limit of up to 60 days per year for a child up to 14 years old.
How much is the funeral benefit?
As of January 1, 2026, the funeral benefit is 7000 PLN (previously 4000 PLN). The date of death determines eligibility. A close family member receives the full amount, while a non-family member is reimbursed up to the amount of incurred costs. The application (form Z-12) must be submitted within 12 months of death.
Will an entrepreneur receive a sickness benefit?
Yes, but only if they voluntarily joined the sickness insurance and paid the contribution. The right is acquired after a waiting period (90 days of uninterrupted insurance). Contributions must be paid on time, as arrears may exclude the right to benefits.
5. Benefits After Death
What happens to benefits unpaid before death?
Benefits due up to the date of death, but unpaid (for example, pension for the month of death), are unrealized benefits. Eligible family members can apply for them by submitting an ENS application, generally within 12 months.
What happens to the funds from the sub-account after death?
Funds in the ZUS sub-account are subject to division and inheritance. Part goes to the spouse as part of the division of joint property, and the remainder to designated persons or heirs. To receive them, an application must be submitted to ZUS.
What is a guaranteed payment?
If a pensioner dies within three years of the first pension payment, the eligible person is entitled to a guaranteed payment, which is part of the unused funds from the sub-account. The application is submitted to ZUS.
6. Entrepreneur Contributions
What contributions does an entrepreneur pay?
Contributions for social insurance (pension, disability, accident, voluntarily sickness), the Labor Fund, and health insurance. Social contributions are calculated from the declared basis, while health contributions depend on the form of taxation and income.
What is the start-up relief?
It exempts a new entrepreneur from paying social contributions for the first 6 months of activity (only health contribution is paid). It is available to those starting a business for the first time or after at least 60 months of break and not providing services to a former employer.
What is the preferential small ZUS?
For 24 months after the start-up relief, an entrepreneur can pay social contributions from a reduced basis (30 percent of the minimum wage). This significantly reduces burdens in the initial years.
What is the Small ZUS plus?
It allows paying social contributions based on income from business activity. Entrepreneurs whose revenue in the previous year did not exceed 120,000 PLN can benefit from it for a maximum of 36 months within the next 60 months.
Is the sickness contribution for entrepreneurs mandatory?
No, it is voluntary. It is worth paying if you want to have the right to sickness, maternity, or care benefits. Remember to pay on time, as arrears may interrupt insurance.
What is eContribution and an individual account number?
It is a system where each payer has one individual contribution account number for all contributions paid in one amount. ZUS automatically allocates the payment to the respective funds. You can find the number and balances on zus.pl and PUE.
7. ZUS from Abroad and for the Polish Diaspora
Will I receive a Polish pension while living abroad?
Yes. If you worked and paid contributions in Poland, you are entitled to a Polish pension regardless of your country of residence. You can submit an application from abroad, and ZUS can pay the benefit to an account in Poland or abroad.
How to submit a pension application from abroad?
You can submit an EMP application directly to ZUS (via PUE, by mail, or during an e-visit) or through the insurance institution in your country of residence. Designated ZUS branches handle matters for people from abroad.
How do international agreements work?
Under EU coordination and bilateral agreements, insurance periods from different countries can be summed to obtain the right to benefits. Each country pays a part corresponding to the periods worked there.
Which non-EU countries does Poland have agreements with?
Poland has bilateral agreements with the United States, Canada, and Australia, among others. These agreements allow for the summation of insurance periods and the transfer of benefits. A complete list can be found on zus.pl in the section for people living abroad.
Will ZUS transfer the pension to a foreign account?
Yes, ZUS can pay the benefit to an account abroad, usually in the currency of the country of residence. You need to provide account details (IBAN and SWIFT or BIC). Alternatively, you can receive the benefit to an account in Poland.
What is a life certificate?
It is a document by which a person living abroad confirms that they are alive and still entitled to benefits. ZUS requires it periodically, usually once a year. The signature must be certified by an authorized institution, such as an office, notary, or Polish diplomatic mission. Lack of an up-to-date certificate may suspend payments.
Do periods of work in the USA count towards a Polish pension?
Thanks to the Polish-American social security agreement, insurance periods in the USA can be considered when determining the right to a Polish benefit, and vice versa. Each institution pays a part corresponding to its periods.
8. Practical Questions
How to check the status of my account at ZUS?
Log in to PUE and eZUS at zus.pl – you will see recorded contributions, initial capital, funds in the sub-account, and pension forecasts. ZUS also sends this information once a year.
What is a sub-account and how does it differ from OFE?
A part of the pension contribution goes to a sub-account maintained at ZUS, and for those who remained in OFE, also to an open fund. Funds in the sub-account are indexed, subject to inheritance, and increase future pensions. Over time, before retirement, funds from OFE are gradually transferred to ZUS.
How to appeal a ZUS decision?
You can appeal a ZUS decision to the district court, i.e., the labor and social insurance court, within a month of its delivery. The appeal is submitted through the ZUS branch that issued the decision. The procedure is free for the insured.
Can ZUS change its decision after an appeal?
Yes. Upon receiving an appeal, ZUS may, as part of self-control, find it justified and change its own decision, generally within 30 days. If it does not do so, it forwards the appeal to the court.
What to do if there are missing contributions from the employer?
Report it to ZUS – you can submit a complaint about the account status and an application to determine unpaid contributions. ZUS will conduct proceedings with the payer. Missing contributions for the employment period are generally still considered when determining entitlements.
How to obtain a certificate of no arrears?
You can submit an application through PUE and eZUS, and the document will be received electronically with the possibility of verifying its authenticity. It is often required for tenders, loans, or grants. The service is free.
Where to find the pension calculator?
The pension calculator is available after logging into PUE and eZUS and shows the projected pension for various retirement dates. Remember that it is a forecast, not a binding decision.
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