Poland's 13th and 14th Pension Explained (2026)

If you're living in Poland, planning to retire here, or simply curious about the Polish social security system, you've probably heard about the "13th" and "14th" pensions. These are additional annual payments made to retirees and disability pensioners on top of their regular monthly benefits.

In this guide, we'll break down everything you need to know about both programs in 2026 — including amounts, eligibility, payment schedules, and how they work for foreigners and expats.

What Are the 13th and 14th Pensions?

Poland's pension system (managed by ZUS — Zakład Ubezpieczeń Społecznych) provides regular monthly pension payments based on your contributions throughout your working life. On top of these regular payments, the government introduced two additional annual bonuses:

The 13th Pension (Trzynasta Emerytura)

• Introduced: 2019 (permanent since 2020)
• When paid: April each year
• Who gets it: Every pensioner — no income threshold
• Amount: Equal to the minimum pension
• Application needed: No — paid automatically

The 14th Pension (Czternasta Emerytura)

• Introduced: 2021 (permanent since 2023)
• When paid: September each year
• Who gets it: Pensioners below an income threshold
• Amount: Up to the minimum pension (reduced for higher earners)
• Application needed: No — paid automatically

Think of them as bonus pension payments — similar to the concept of a "13th month salary" common in many European countries, but extended to retirees.

How Much Are They in 2026?

Both the 13th and 14th pensions are tied to Poland's minimum pension amount, which is adjusted (valorized) every March. In 2026:

At current exchange rates, this translates to approximately:

• ~440 EUR or ~475 USD gross per payment
• ~348 EUR or ~376 USD net per payment

Deductions

Both pensions are subject to standard deductions:

• Income tax (PIT): 12% (first tax bracket)
• Health insurance contribution: 9%
• Tax-free amount: 30,000 PLN per year applies

Eligibility — Who Qualifies?

13th Pension: Universal

The 13th pension is universal — every person receiving a pension or disability benefit qualifies, regardless of income level. This includes:

• Old-age pensions (regular, early, bridging)
• Disability pensions (work-related and general)
• Family/survivor pensions
• Social pensions
• Pre-retirement benefits
• Teacher compensation benefits
• Agricultural pensions (KRUS)
• Parental supplementary benefit ("Mama 4+" program)

The only exception: Persons whose pension rights are suspended as of March 31st of a given year.

14th Pension: Income-Based

The 14th pension has an income threshold. In 2026:

• Full amount if your monthly pension is below ~2,900 PLN gross
• Reduced amount for pensions between ~2,900 and ~4,803 PLN gross (the "złotówka za złotówkę" — "zloty for zloty" reduction mechanism)
• No payment for pensions above ~4,803 PLN gross

How the Reduction Works

For every 1 PLN your pension exceeds the threshold, the 14th pension is reduced by 1 PLN.

Example: If your pension is 3,500 PLN gross and the threshold is 2,900 PLN:

• Excess: 3,500 - 2,900 = 600 PLN
• 14th pension: 1,903 - 600 = 1,303 PLN gross

If the calculated amount falls below 50 PLN, nothing is paid.

Payment Schedule 2026

Both are paid automatically — no application or paperwork required. The payment is added to your regular pension transfer.

Key Differences at a Glance

What Expats and Foreigners Need to Know

Can Foreigners Receive These Pensions?

Yes — if you've worked in Poland, contributed to ZUS, and qualify for a Polish pension, you're entitled to both the 13th and 14th pensions on the same terms as Polish citizens. Citizenship is not a requirement — pension rights are based on contributions and residency.

EU/EEA Citizens

If you've worked in multiple EU countries, your pension rights may be calculated under EU coordination rules. The 13th and 14th pensions are tied to your Polish pension specifically — they apply only to the Polish portion of your pension.

Non-EU Citizens

Poland has bilateral social security agreements with several countries. If you're entitled to a Polish pension under such an agreement, you also qualify for the bonus payments.

Tax Implications for Expats

If you receive a Polish pension while living abroad, taxation depends on:

• Poland's tax treaty with your country of residence
• Your tax residency status
• Whether your country exempts foreign pensions

Consult a tax advisor familiar with Polish tax law if you're receiving a pension while living outside Poland.

Pension in a Foreign Bank Account

ZUS can transfer pension payments (including 13th and 14th) to foreign bank accounts, though:

• Currency conversion may apply
• Transfer fees may reduce the amount
• Some banks charge for receiving international transfers

Consider using a multi-currency account (such as those offered by fintech services) to minimize conversion costs.

Historical Amounts

Both amounts have grown significantly since introduction, driven by annual valorization of the minimum pension.

How These Pensions Fit Into Retirement Planning

While the 13th and 14th pensions provide welcome additional income, they shouldn't be the cornerstone of your retirement plan. Here's how they fit into the bigger picture:

Additional Income Sources in Polish Retirement

1. Regular ZUS pension — your monthly benefit based on contributions
2. 13th pension — guaranteed annual bonus (~1,504 PLN net)
3. 14th pension — income-dependent annual bonus (up to ~1,504 PLN net)
4. IKE (Individual Retirement Account) — tax-advantaged savings
5. IKZE (Individual Retirement Security Account) — tax-deductible savings
6. PPK (Employee Capital Plans) — employer co-funded savings
7. Private savings and investments — personal portfolio

Calculating Your Retirement Runway

A key metric in retirement planning is your financial runway — how many months or years you can sustain your lifestyle from all income sources and savings combined.

Freenance helps you calculate this retirement runway by factoring in all your income streams — including the 13th and 14th pensions, IKE/IKZE/PPK accounts, investment returns, and monthly expenses. Knowing your runway gives you clarity and confidence about your financial future.

Frequently Asked Questions

Can I receive both the 13th and 14th pension?

Yes. They are separate programs. You can receive the 13th pension in April and the 14th pension in September (if you meet the income criteria).

Do I need to apply?

No. Both pensions are paid automatically by ZUS/KRUS.

Are these pensions taxed?

Yes. Both are subject to income tax (12%) and health insurance contribution (9%).

Will these programs continue in future years?

Both are now permanent under Polish law. While future governments could theoretically change or abolish them, they are politically popular and likely to continue.

Does the 13th pension count toward the income threshold for the 14th?

No. Only your regular monthly pension is considered when assessing eligibility for the 14th pension.

Summary

Poland's 13th and 14th pensions are meaningful additions to retirement income — together potentially adding up to ~3,008 PLN net per year (about 700 EUR). The 13th is universal; the 14th is income-tested. Both are paid automatically and have been growing each year.

Whether you're a Polish retiree or an expat planning for retirement in Poland, understanding these benefits is essential for accurate financial planning. Track your complete retirement picture — including all pension bonuses, savings accounts, and investments — with Freenance to know exactly how long your financial runway extends.

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Updated March 2026. Exact thresholds and amounts are subject to official ZUS announcements.