The pension amount
The pension is the calculation base divided by a number of months read from a table the President of GUS publishes each year. The top-up to the minimum pension works separately, on its own service conditions. One trap to watch: the minimum-pension figure written into the Act is not the amount ZUS actually pays.
The base, divided by the table
The pension is the amount obtained by dividing the calculation base determined under art. 25 by the average further life expectancy for a person of the age at which this insured person retires.
The table is determined jointly for men and women — a woman and a man retiring on the same day at the same age divide by the same number.
| Age | Months above the full year | Further life expectancy |
|---|---|---|
| 60 years | 0 months | 268,9 months |
| 60 years | 6 months | 264,2 months |
| 65 years | 0 months | 222,7 months |
| 65 years | 6 months | 218,4 months |
A slice of the table, not the table: the announcement covers ages from 30 upwards across twelve month columns. For an age outside this slice, this page states no figure.
Legal basis: art. 26 ust. 1–5, ustawa z dnia 17 grudnia 1998 r. o emeryturach i rentach z FUS; M.P. 2026 poz. 319
Two revaluations, two dates
Pensions already in payment are revalued once a year, from 1 March; in 2026 the indicator produced an increase of 5,3%. The account of somebody still working is revalued separately, from 1 June, on a different indicator. They are two mechanisms, and confusing them means confusing what moves and when.
Legal basis: art. 88 ust. 1 i art. 89 ust. 1, ustawa z dnia 17 grudnia 1998 r. o emeryturach i rentach z FUS; art. 25 ust. 3–6 of the same Act; komunikat, M.P. 2026 poz. 202
The top-up to the minimum pension
Where the computed pension comes to less than the minimum-pension amount, it is raised to it — but only on a service condition: a man must have reached 65 years and have at least 25 years of contribution and non-contribution periods, a woman 60 years and at least 20 years. Without that the pension is paid as computed and is not raised.
The minimum pension from 1 March 2026 is 1978,49 zł a month.
Legal basis: art. 87 ust. 1 i 3, ustawa z dnia 17 grudnia 1998 r. o emeryturach i rentach z FUS; komunikat Prezesa ZUS, M.P. 2026 poz. 220
⚠️ The figure in the Act is not the figure paid
The Act still prints 1588,44 zł as the minimum pension. That is what it was from 2023-03-01. What is paid is 1978,49 zł — the printed figure is 80,29% of what ZUS actually transfers.
The Act says so itself: the minimum-benefit amounts are raised by applying the waloryzacja indicator. The printed number is a starting point rather than a current state — and it is close enough to look current.
Legal basis: art. 85 ust. 2 i 3, ustawa z dnia 17 grudnia 1998 r. o emeryturach i rentach z FUS; komunikat Prezesa ZUS, M.P. 2026 poz. 220