New earnings thresholds affecting some people who work while receiving Polish pension benefits have applied since 1 September 2026. Under the new limits, monthly gross earnings above PLN 6,463.20 can result in a benefit being reduced, while earnings above PLN 12,003.10 may lead to its suspension.
The thresholds apply to pensioners whose benefits remain subject to earnings restrictions. They do not apply uniformly to everyone receiving a pension in Poland, with some categories — including people who have reached statutory retirement age and are not subject to earnings limits — exempt from the restrictions.
That distinction is important for workers and employers. The new figures should not be read as a universal cap on how much every retired person in Poland can earn while continuing to receive a pension.
Poland’s Social Insurance Institution, Zakład Ubezpieczeń Społecznych (ZUS), administers much of the country’s state social-security system, including pensions. Its earnings thresholds matter where people continue working while receiving benefits that remain subject to income restrictions.
For employers, this can affect discussions about hours, contracts and remuneration with employees who are approaching retirement or already receiving an affected benefit. The issue can be particularly relevant where businesses retain experienced older workers on reduced hours or other working arrangements.
A change in gross monthly earnings can have consequences for an affected employee’s pension even when nothing about the underlying employment relationship has changed. For international managers working in Poland, the key distinction is whether the employee’s particular pension is subject to earnings restrictions, rather than simply whether that person describes themselves as retired.
From 1 September, the first monthly threshold is PLN 6,463.20 gross. For a pensioner covered by the restrictions, exceeding that amount can result in ZUS reducing the pension payment.
The second threshold is PLN 12,003.10 gross a month. Earnings above this level may result in the affected benefit being suspended.
The distinction between reduction and suspension is significant. Passing the lower threshold does not mean that the entire pension is automatically lost; it can trigger a reduction for people to whom the rules apply. Crossing the higher threshold can result in suspension.
The rules therefore create three broad income positions for affected pensioners: earnings below the lower threshold, earnings between the two thresholds, and earnings above the higher limit. The consequences depend on both the level of income and the type of pension or benefit being received.
The September change does not alter the fact that some pensioners can work without these particular earnings limits applying to them. The source material identifies people who have reached statutory retirement age and are not subject to earnings restrictions as one such category.
This means the headline thresholds alone are not enough to determine how a particular employee’s pension will be treated. Two people receiving pension income and earning the same monthly salary may not necessarily face the same consequences if one is subject to the restrictions and the other is exempt.
The limits are also periodically adjusted rather than permanently fixed. They are linked to average wage figures, so the amounts applicable from September should not be assumed to remain unchanged indefinitely.
For employers, the thresholds are principally an employment-planning consideration rather than a new payroll ceiling. They do not prevent an affected pensioner from earning more than PLN 6,463.20 or PLN 12,003.10. Instead, crossing those amounts can change how ZUS treats the pension benefit.
Employees and employers therefore need to distinguish between the current earnings thresholds and the rules determining who is actually covered by them. Current ZUS guidance remains the relevant official reference as thresholds are updated and individual pension categories are treated differently.
