How the ZUS pension is calculated
Poland uses a "notional defined contribution" system. Every month, part of your ZUS contributions is recorded on a personal account. Each year ZUS indexes the balance, and when you retire it divides the total by a number of months to get your monthly pension.
- Contributions: 19.52% of your gross pay goes to the old-age pension (9.76% paid by you and 9.76% by your employer). Contributions stop once your annual pay passes PLN 282,600 in 2026.
- Indexation: every June ZUS revalues your account. In June 2026 the factor was 9.81%.
- The divisor: at retirement, your capital is divided by the average remaining life expectancy for your age in months, published by Statistics Poland (GUS) every March. From 1 April 2026 it is 222.7 months at age 65 and 268.9 months at age 60.
- Result: pension = capital divided by the divisor. A longer life expectancy lowers the pension, which is why it falls slightly for new retirees each year.
| Retirement age | 60 | 62 | 64 | 65 | 66 | 67 | 70 |
|---|---|---|---|---|---|---|---|
| Months | 268.9 | 250.0 | 231.7 | 222.7 | 214.1 | 205.4 | 180.6 |
Retirement age in Poland
The statutory retirement age is 60 for women and 65 for men. For people retiring in 2026 there is no standard early retirement, and you cannot start the pension before that age. You can work longer, and every extra year raises the pension because you add contributions and the divisor falls. The calculator above shows the effect year by year up to age 70.
ZUS pension: no withdrawal possible
Money in your ZUS account is not a savings account. Contributions pay today's pensions, and your own pension is a promise recorded on paper. This has three practical consequences:
- No lump sum. You cannot withdraw the balance. At retirement it is converted into a monthly pension for life.
- No early access. You cannot borrow against the account or take money out before the statutory retirement age.
- No refund if you leave Poland. Contributions are not paid back when you move abroad. They stay on your account until you reach retirement age.
If you want money you can access: a Polish pension is only one layer. Many expats add their own savings in IKE and IKZE accounts, which are tax-advantaged but still belong to you, or in a pension scheme in their home country.
Polish pension for foreigners
- EU, EEA and Swiss citizens: periods of insurance in different countries are added together to meet eligibility rules, and each country pays a share of the pension for the time you were insured there.
- Other nationalities: Poland has social security agreements with a number of countries, including Australia, Canada, South Korea, Ukraine, the United States and several countries in the Balkans and Eastern Europe. They help combine insurance periods. Without an agreement, your Polish contributions simply remain on your account until you reach the retirement age.
- Covered by another country: if you hold an A1 certificate, you pay social security at home and not into ZUS, so you build no Polish pension for that period.
- Self-employed: your pension depends on the contribution base you choose. The preferential ZUS base is low, so contributions and the later pension are low as well. Compare the options in the sole trader calculator.
Check the current rules for your nationality with ZUS before you rely on a pension, especially if you plan to retire outside Poland.
Minimum and average pension in Poland (2026)
| Figure | Gross a month | Note |
|---|---|---|
| Guaranteed minimum pension | PLN 1,978.49 | From 1 March 2026 to 28 February 2027, about PLN 1,800 net. Needs 20 years of contribution and non-contribution periods for women, 25 for men. |
| Average old-age pension | about PLN 4,510 | After the March 2026 indexation of 5.3%. Men average about PLN 5,300 and women about PLN 3,700. |
If your capital gives less than the minimum and you have enough years, ZUS tops the pension up to the minimum. Without enough years you get only what your capital produces, which can be very little.
Tax on a Polish pension
A pension is taxed as income. ZUS withholds a 9% health contribution and income tax of 12% above the PLN 30,000 tax-free amount, which means a pension of up to about PLN 2,500 a month pays no income tax. The calculator shows the net figure after both. If you live abroad, a tax treaty decides where your pension is taxed.
How accurate is this calculator?
- It uses the 2026 contribution rate, divisor table and minimum pension, and projects forward using your assumptions for salary growth, indexation, inflation and life expectancy.
- It ignores the earlier "initial capital" from before 1999, sickness and unemployment periods that add to your account, and changes to the law. Nobody can predict those.
- Pensions in today's money are lower than the future nominal figure but easier to compare with your salary now. Use them to judge whether your retirement income will be enough.
Frequently asked questions
What is the retirement age in Poland?
The retirement age in Poland is 60 for women and 65 for men. There is no standard early retirement for people retiring in 2026, and delaying retirement raises the monthly pension.
How much is the pension in Poland per month?
The average old-age pension paid by ZUS after the March 2026 indexation is about PLN 4,510 gross a month. The guaranteed minimum is PLN 1,978.49 gross. Your own pension depends on how much you contribute and for how long.
What is the minimum pension in Poland?
The minimum pension is PLN 1,978.49 gross a month from 1 March 2026 to 28 February 2027, about PLN 1,800 net. You qualify for the top-up only with at least 20 years of contribution and non-contribution periods for women or 25 years for men.
Can I withdraw my ZUS contributions if I leave Poland?
No. ZUS contributions cannot be withdrawn as a lump sum or refunded when you leave. They stay on your account and turn into a monthly pension when you reach the retirement age. EU periods can be combined, and some countries have agreements with Poland.
Do foreigners get a Polish state pension?
Yes, if you paid ZUS contributions in Poland and reach the retirement age. Whether periods from other countries are combined depends on EU rules or a bilateral agreement. Confirm the details for your country with ZUS.
How many years do I need to work in Poland to get a pension?
Reaching the statutory retirement age is enough to receive a pension calculated from your capital, however small. The guaranteed minimum pension needs 20 years for women and 25 years for men.
What is the ZUS divisor?
The divisor is the average remaining life expectancy in months for your age, published by Statistics Poland each March. ZUS divides your accumulated capital by it. From April 2026 it is 222.7 months at age 65 and 268.9 months at age 60.
Is a pension in Poland taxed?
Yes. ZUS deducts a 9% health contribution and income tax of 12% above the PLN 30,000 tax-free amount, so a pension of up to about PLN 2,500 a month pays no income tax.
How is the pension calculated for a B2B contractor?
It is based on the ZUS contribution base you pay on, not on your invoices. On full ZUS in 2026 the base is PLN 5,652 a month, and on preferential ZUS it is PLN 1,441.80, so a long period on the lower base gives a much smaller pension.
Does a higher salary always mean a higher pension?
Not above the annual cap. In 2026 pension contributions stop once your yearly pay passes PLN 282,600, so earnings above that level add nothing to your ZUS pension.