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13th Pension in 2026: Amounts, Dates & Tax Rules for Polish Seniors

The Polish Social Insurance Institution (ZUS) has confirmed the 2026 disbursement of the 13th pension, a supplementary annual payment for retirees and pensioners, but adjusted payment dates will affect some recipients. Many seniors will receive the benefit before Easter, according to a statement released today.

The amount of the 13th pension will be linked to the minimum pension after a 5.3% valuation increase. As of March, the minimum gross pension will be 1,978.49 złoty, which will similarly be the gross amount of the 13th pension. Recipients can expect approximately 1,800 złoty after deductions, ZUS officials stated.

The 13th pension is automatically paid to eligible individuals; no application is required. However, the benefit is subject to a health insurance contribution and those with a gross basic pension exceeding 2,500 złoty will also have income tax withheld.

Net payment amounts will vary based on individual pension levels. Those receiving lower pensions can anticipate around 1,638 złoty after deductions, while those with higher pensions, such as 3,680 złoty, may receive approximately 1,443 złoty net.

Pensioners with an annual income not exceeding 30,000 złoty can submit form EPD-21 to ZUS to avoid advance income tax deductions, potentially increasing their net 13th pension payment.

Due to the proximity of Easter – falling on April 5th and 6th in 2026 – ZUS has adjusted the payment schedule. Payments normally scheduled for April 5th and 6th will be expedited to April 3rd. The revised schedule is as follows: April 1st (no change), April 3rd (for those scheduled for April 5th & 6th), April 10th (no change), April 15th (no change), April 20th (no change), and April 24th (for those scheduled for April 25th, as payments are not made on Saturdays).

Eligibility for the 13th pension requires having the right to receive one of the following benefits as of March 31st: an old-age pension, a disability pension, a family pension, a social pension, a training pension, a teacher’s compensatory allowance, or a pre-retirement benefit. Individuals entitled to multiple benefits will receive only one 13th pension payment.

The 13th pension is not available to those with suspended benefit rights, those receiving Olympic pensions, judges or prosecutors in retirement, or those receiving a divisible family pension, in which case the benefit is distributed proportionally.

The 13th pension will be paid in April alongside the regular pension payment, with some recipients receiving funds earlier than scheduled due to the Easter holiday. ZUS does not require applications, but encourages pensioners to verify their payment date and consider submitting a tax declaration to avoid potential deductions.

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