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13 emerytura

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

by Priya Shah – Business Editor February 16, 2026
written by Priya Shah – Business Editor

Poland’s Social Insurance Institution (ZUS) has confirmed the payment of the 13th pension in 2026, but adjusted payment dates for some recipients due to the timing of Easter, according to a statement released February 15, 2026.

The 13th pension, a supplementary annual benefit, will be equivalent to the minimum pension amount in effect after the March 2026 valuation. Following a 5.3% valuation increase, the minimum gross pension will be 1,978.49 złoty, which will too be the gross amount of the 13th pension. Recipients will receive approximately 1800 złoty after deductions.

The benefit is paid automatically to eligible individuals without the need for an application. However, the payment is subject to a health insurance contribution and those with a gross basic pension exceeding 2,500 złoty will also have income tax withheld.

Individuals with lower pension amounts can expect a net payment of around 1,638 złoty, while those with higher pensions will see a reduced net amount, such as 1,443 złoty for a pension of approximately 3,680 złoty.

Pensioners with an annual income not exceeding 30,000 złoty can submit form EPD-21 to ZUS to avoid advance income tax deductions, resulting in a higher net payment.

Due to Easter falling on April 5th and 6th in 2026, ZUS has adjusted the payment schedule. Payments originally scheduled for April 5th and 6th will be made on April 3rd. The revised schedule is as follows: April 1st (no change), April 3rd (for payments scheduled for April 5th & 6th), April 10th (no change), April 15th (no change), April 20th (no change), and April 24th (for payments scheduled for April 25th).

Eligibility for the 13th pension is limited to individuals entitled to 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 receiving multiple benefits will only receive one 13th pension payment.

The 13th pension will not be paid to those with suspended benefit rights, those receiving Olympic pensions, judges or prosecutors in retirement, or those receiving a divisible family pension.

ZUS will distribute the 13th pension alongside regular benefit payments in April. The institution does not require applications, but encourages pensioners to verify their payment date and consider submitting a tax declaration to avoid potential over-deductions.

February 16, 2026 0 comments
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