Understanding the principles according to which the pension is calculated by ZUS allows you to better plan your financial future. The Social Insurance Institution reminds that the pension benefit for people born after 1948 is calculated on the basis of two key components, i.e. accumulated contributions and the so-called average life expectancy.
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From March 1, 2025, the minimum pension – as well as the pension for total incapacity for work, survivor's pension and social pension – is PLN 1,878.91.
The question arises quite often: “How many years is the pension calculated?”. It is worth remembering that the pension benefit for people born after 1948 is calculated on the basis of all accumulated contributions for the entire period of professional activity, i.e. from starting work to retirement, rather than a specific number of years.
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The basis for calculating the pension is the indexed contributions and capital accumulated in the ZUS account. Included here:
- indexed initial capitalif the person was covered by social insurance before January 1, 1999,
- indexed pension insurance contributions recorded in the ZUS account after 1998, until the end of the month preceding the pension payment,
- funds accumulated on the sub-account at ZUSincluding those transferred from an open pension fund (OFE), if the person is an OFE member.
Retirement step by step. How the amount of the ZUS benefit is determined
As ZUS explains, in the case of persons who were not covered by retirement and disability insurance after 1998, the basis for calculating the pension is only the initial capital. In turn, in the case of early retirement or mixed pensions, funds from the subaccount are not taken into account. Additionally, if someone received an early retirement pension, the basis for calculating the benefit is reduced by the sum of the amounts already paid.
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When calculating the pension, ZUS takes into account the average life expectancy, i.e. the number of months during which a given person is expected to receive a pension. These data are announced annually by the President of the Central Statistical Office in the form of life expectancy tables published in Monitor Polski. These tables are valid from April 1 of a given year to March 31 of the following year.
What is the minimum pension and what is the minimum pension?
When determining average life expectancy, the age of the person on the date of submitting the pension application or on the date of reaching retirement age is taken into account. If the application is submitted after reaching retirement age, ZUS will select the table that is more favorable for the beneficiary.
As ZUS explains, the life expectancy table depends on the date of submitting the pension application. If the application is submitted before April 1 of a given year, but retirement age is reached after March 31 of that year, the table applicable from April 1 will apply.
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In the case of persons who have reached retirement age before submitting the application, ZUS selects a more favorable table – it may be the table applicable on the day of reaching retirement age or on the day of submitting the application.
Poles often wonder about the difference: gross pension and net pension. The net pension (“take-home”) is the gross amount reduced by 9%. health insurance premium and a possible 12 percent income tax (for amounts above PLN 2,500 gross). From March 2026, the minimum pension is PLN 1,973.42 gross, which is approximately PLN 1,796 net.
Retirement without years of work? It's possible
According to the latest ZUS data, in December 2025, the highest pension in Poland amounted to PLN 51.4 thousand. PLN gross. It is collected by a man whose seniority is 67 years. In turn, the lowest amount of the pension benefit is shocking – it is only 2 groszy. Two people in Poland are entitled to this absurd amount from ZUS. One of them is a woman who has only worked one day, the other is a man whose work experience is one month.
Is it possible to receive a pension in Poland without full work experience? People with no work experience and no entitlement to these benefits, who have worked at least one day, will receive a pension calculated only from the contributions paid.
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Polish women and men may also ask themselves how much the pension is after 15 (30 or 45) years of work at the national minimum pension. In many cases the benefit can be increased to the lowest national pension. ZUS will adjust the benefit calculated from low contributions to the level of the lowest pension, provided that the period of experience is adequate.
There is also a unique situation. You can receive a pension without years of work, but this happens in special situations: for carers of children (“Mama 4+” program), people with exceptional merits (special/honorary pension) or people with disabilities. Benefits for such people are usually paid in the amount of the minimum pension (approx. PLN 1,878.91 gross from March 2025) or determined entirely individually.
