The Fourteenth Pension in Poland — Everything You Need to Know

Poland's fourteenth pension — officially called the "additional annual cash benefit" (kolejne dodatkowe roczne świadczenie pieniężne) — has become a permanent fixture in the country's retirement system. Every year it puts extra money into the accounts of millions of retirees and disability-pension recipients. In this article we explain who qualifies, how much you can expect, when the payment arrives, and what deductions apply.

What Exactly Is the Fourteenth Pension?

The fourteenth pension is a supplementary annual payment disbursed by ZUS (Social Insurance Institution), KRUS (Agricultural Social Insurance Fund), and other pension bodies. It was introduced to help older Poles cope with rising living costs and complements the thirteenth pension (trzynastka), which is paid every April.

The name "fourteenth" reflects the fact that Polish retirees effectively receive fourteen payments each year: twelve regular monthly pensions, a thirteenth in April, and a fourteenth — typically in September.

A Brief History

• 2021 — first-ever fourteenth pension paid (one-off government decision)
• 2022 — second edition, higher base amount
• 2023 — programme continued
• 2024–2025 — fourteenth pension enshrined as a permanent benefit
• 2026 — next edition, with the base amount updated after the March indexation (waloryzacja)

Who Is Eligible?

Qualifying Benefits

You are entitled to the fourteenth pension if you receive any of the following:

• Old-age pension from ZUS — including bridging pensions (emerytury pomostowe), teachers' pensions, and early-retirement pensions
• Disability pension (renta z tytułu niezdolności do pracy)
• Survivors' pension (renta rodzinna)
• Social pension (renta socjalna)
• Agricultural pension or disability pension from KRUS
• Uniformed-services pension (police, military, fire brigade, ABW, etc.)
• Pre-retirement benefits (świadczenia przedemerytalne) and pre-retirement allowances
• Teachers' compensation benefits (nauczycielskie świadczenia kompensacyjne)
• Parental supplementary benefit (rodzicielskie świadczenie uzupełniające, known as "Mama 4+")

The Only Condition

You must hold the right to one of the benefits listed above on the verification date (usually a specific day in September or the month of payment). No application is needed — the fourteenth pension is granted and paid automatically, ex officio.

How Much Is the Fourteenth Pension?

Base Amount

The fourteenth pension equals the national minimum pension (emerytura minimalna) in force in the given year. After the March 2026 indexation, the minimum pension rose, which directly translates into a higher fourteenth payment.

Approximate figures from recent years:

*Estimated, subject to the exact indexation rate.

The "Złotówka-za-Złotówkę" Reduction

The full amount is paid to those whose base pension does not exceed a specified threshold. In recent years the threshold has been set between PLN 2 900 and PLN 3 500 gross.

If your pension is above the threshold, the fourteenth payment is reduced by the amount of the excess — the so-called "złotówka za złotówkę" (zloty-for-zloty) mechanism. For every zloty you receive above the threshold, the fourteenth pension shrinks by one zloty.

Example: If the threshold is PLN 3 200 and your pension is PLN 3 500, your fourteenth payment will be PLN 300 lower than the base amount.

Important: if the reduction brings the payment below PLN 50, it is not paid at all.

When Is It Paid?

Payment Schedule

The fourteenth pension is paid together with your regular monthly benefit, on your standard payment date. ZUS distributes pensions on one of several fixed dates each month: the 1st, 5th, 6th, 10th, 15th, 20th, or 25th.

Traditionally the fourteenth pension falls in September, although the government confirms the exact month each year. For 2026 the expected payment month is September.

If your pension arrives on the 10th of the month, you will receive the fourteenth payment on September 10 (or the nearest business day if the 10th falls on a weekend).

Deductions from the Fourteenth Pension

The fourteenth pension is not entirely free of charges. The following are withheld from the gross amount:

Mandatory Deductions

• Health-insurance contribution — 9% (roughly PLN 178 on a ~PLN 1 980 payment)
• Income-tax advance — 12% for retirees below the second tax threshold, taking into account the tax-free allowance (kwota wolna)

What Is NOT Deducted

Crucially, the following may not be deducted from the fourteenth pension:

• Bailiff seizures (zajęcia komornicze)
• Recovery of overpaid benefits
• Other administrative enforcement actions

This means that even if a bailiff has seized part of your regular pension, the fourteenth payment reaches you in full (after the standard tax and health-insurance deductions).

Impact on Other Benefits

Social-Assistance Benefits (MOPS)

The fourteenth pension is not counted as income when determining eligibility for social-assistance benefits. Receiving it will not cause you to lose your MOPS/GOPS allowance.

Housing Supplement

Similarly, the fourteenth pension is excluded from the income calculation for the housing supplement (dodatek mieszkaniowy).

Thirteenth Pension

The two extra pensions are independent of each other. Receiving one does not affect your entitlement to the other.

Fourteenth Pension from KRUS

Farmers receiving a pension or disability benefit from KRUS are also entitled to the fourteenth pension. The rules mirror those for ZUS:

• Automatic payment, no application required
• Base amount equals the minimum pension
• Złotówka-za-złotówkę reduction above the threshold
• Same deductions (health contribution, income tax)
• Protection from bailiff seizure

The only difference is the disbursing body — KRUS instead of ZUS.

Frequently Asked Questions

Do I need to apply for the fourteenth pension?

No. It is granted and paid automatically. You do not need to submit any documents.

Is the fourteenth pension taxable?

Yes. The 9% health-insurance contribution and 12% income-tax advance (adjusted for the tax-free allowance) are withheld.

Will I receive it if I earn extra income alongside my pension?

Yes. Additional employment income does not affect your entitlement. Only the amount of your pension or disability benefit matters.

Does it apply to retirees living abroad?

Yes, provided you receive a Polish pension or disability benefit. Your place of residence is irrelevant.

What if I receive two pensions (e.g., from ZUS and KRUS)?

You receive the fourteenth pension only once — it is paid together with the higher of the two benefits.

Does the fourteenth pension count towards the tax threshold?

Yes. It is included in your annual income and could push you above the PLN 120 000 second-rate threshold, although in practice this affects very few retirees.

Thirteenth vs Fourteenth Pension — Key Differences

How to Make the Most of Your Fourteenth Pension

An extra PLN 1 500–1 700 net is a meaningful boost. Here are some suggestions for using it wisely:

Pay Off Small Debts

If you have any outstanding obligations — an overdue utility bill, a small personal loan — clearing them first saves you from accumulating interest.

Build an Emergency Fund

If you do not have a financial cushion, set aside at least part of the fourteenth pension for unexpected expenses — a broken washing machine, dental work, new glasses.

Invest in Health

Many preventive screenings and dental procedures require co-payments. The fourteenth pension is a good occasion to take care of a check-up you have been postponing.

Stock Up for Winter

September is an ideal time to buy heating fuel, warm clothing, or food supplies for the colder months. Early purchases often come at lower prices.

The Debate Around the Fourteenth Pension

The fourteenth pension is not without controversy. Critics point out that:

• It is expensive for the state budget (over PLN 11 billion annually)
• It does not solve the systemic problem of low pensions
• The złotówka-za-złotówkę mechanism penalises those with slightly higher benefits
• A one-off cash injection is less effective than permanent pension increases

Supporters counter that:

• It helps the poorest retirees get through difficult months
• It is simple to distribute (automatic payment)
• It supports consumption and the local economy
• It partially compensates for years of low indexation

2026 Updated Amounts and Payment Schedule

Following the March 2026 pension indexation, the fourteenth pension has been updated to reflect current economic conditions and cost of living increases.

Official 2026 Amounts

Base fourteenth pension amount: PLN 1,980.04 gross (updated after the March 2026 indexation)

Income threshold for full payment: PLN 3,407.47 gross monthly pension

Reduction mechanism: For every złoty of pension above PLN 3,407.47, the fourteenth pension is reduced by one złoty

Minimum payment threshold: If the reduction brings the fourteenth pension below PLN 50, it is not paid at all

2026 Payment Schedule Confirmed

Payment month: September 2026 Payment dates: Together with regular monthly pension on your standard payment date Verification date: August 31, 2026 (you must be entitled to a qualifying benefit on this date)

For example, if you normally receive your pension on the 10th of each month, you will receive the fourteenth pension on September 10, 2026.

Net Amount Calculations for 2026

After mandatory deductions, the net fourteenth pension amounts to approximately:

Health insurance contribution (9%): PLN 178.20 Income tax (12% for most retirees): PLN 237.60 Estimated net amount: PLN 1,564.24

For retirees with higher total annual income approaching the second tax threshold (PLN 120,000), the tax deduction may be higher.

Regional Variations and Special Cases

Miners' pensions: Fourteenth pension applies to mining pensions and bridging benefits, calculated on the same basis Uniformed services: Police, military, and other uniformed services pensions qualify using identical criteria Cross-border workers: Polish citizens receiving Polish pensions while living abroad qualify for the full fourteenth pension Disability pensions: All categories of disability pension (total, partial, training) qualify equally

Complete Eligibility Criteria — Who Qualifies in 2026

Qualifying Benefits (Complete List)

ZUS (Social Insurance) pensions:

• Old-age pension (including early retirement)
• Disability pension (total and partial incapacity)
• Survivors' pension
• Social pension
• Bridging pension (including miners' bridging pensions)
• Pre-retirement allowance
• Pre-retirement benefit
• Teachers' compensation benefit

KRUS (Agricultural Insurance) benefits:

• Agricultural old-age pension
• Agricultural disability pension
• Agricultural survivors' pension

Uniformed Services pensions:

• Police pension
• Military pension
• Border Guard pension
• State Fire Service pension
• Prison Service pension
• ABW/AW pension
• Government Protection Bureau pension

Special benefits:

• Parental supplementary benefit (Mama 4+)
• Rehabilitation benefit
• Training benefit
• Care benefit

Important Exclusions

The following benefits do NOT qualify for the fourteenth pension:

• Unemployment benefits
• Social assistance benefits (from MOPS/GOPS)
• Housing supplement
• Family benefits (500+, 300+, family allowance)
• Sickness benefit
• Maternity/paternity benefit

Verification Requirements

Date of entitlement: You must be entitled to a qualifying benefit on August 31, 2026 Continuous entitlement: If your pension is suspended or terminated in August 2026, you do not qualify Restoration of benefits: If your pension is restored in September 2026 after August suspension, you may still qualify (contact ZUS) Death of pensioner: If a pensioner dies in September 2026 before receiving the fourteenth pension, it is paid to legal heirs

How to Apply — Complete Guide for 2026

Standard Automatic Process

No application required for the vast majority of recipients. If you receive any qualifying benefit listed above, the fourteenth pension will be paid automatically.

What ZUS does automatically:

• Verifies your entitlement on August 31, 2026
• Calculates your fourteenth pension amount based on your August 2026 pension
• Applies the złotówka-za-złotówkę reduction if needed
• Adds the payment to your September 2026 benefit transfer

When You Might Need to Act

Recent pension awards: If you were granted a pension in August-September 2026, contact your local ZUS office to confirm the fourteenth pension will be included

Address changes: Ensure ZUS has your current address for pension payments. Address changes can be reported online through PUE ZUS portal

Bank account changes: If you changed your bank account for pension payments in August 2026, verify the fourteenth pension will be transferred correctly

Pension appeals: If you have an appeal pending regarding your pension amount, the fourteenth pension will be calculated based on your currently paid pension, not the appealed amount

Special Situations Requiring Action

Multiple pensions: If you receive both ZUS and KRUS pensions, you receive the fourteenth pension only once, with the higher pension. No action needed unless you want to specify which pension should include the payment.

Living abroad: Polish pensioners living abroad automatically receive the fourteenth pension. Ensure ZUS has your current foreign address and IBAN account details.

Legal guardianship: If you manage finances for a pensioner under legal guardianship, confirm the payment will reach the correct account.

Pension splitting: For divorced couples with split pensions, each portion qualifies separately for the fourteenth pension calculation.

Documentation and Verification

No documents required for standard cases

Documents you might need in special situations:

• Death certificate (for heir claims)
• Legal guardianship papers
• Power of attorney (for family assistance)
• Bank account details (for account changes)
• Foreign address confirmation (for international transfers)

Contact Information for Questions

ZUS Customer Service: 22 560 16 00 (Monday-Friday 7:00-18:00) Online services: www.zus.pl → Platforma Usług Elektronicznych (PUE) Local ZUS offices: Schedule appointments online or by phone KRUS (for farmers): 22 592 65 00

Interaction with Other Benefits — Complete Analysis

Benefits Not Affected by Fourteenth Pension

The fourteenth pension does NOT count as income for:

Social assistance (MOPS/GOPS):

• Housing supplement (dodatek mieszkaniowy)
• Social assistance benefits
• Caregiver benefit (zasiłek opiekuńczy)
• Special purpose assistance

Healthcare benefits:

• Additional healthcare benefits for seniors
• Prescription medication discounts
• Healthcare vouchers

Local government assistance:

• Municipal heating subsidies
• Local transportation discounts
• Property tax relief programs

Other pension components:

• Thirteenth pension (paid in April)
• Annual pension indexation
• Pension splitting arrangements

Tax Implications and Annual Income

Annual income calculation: The fourteenth pension IS included in your total annual income for tax purposes

Tax threshold impact: For retirees earning close to PLN 120,000 annually, the fourteenth pension might push total income into the higher tax bracket (32% vs 12%)

Tax return filing: Include the fourteenth pension in your annual tax return (PIT-37 form)

Married couples: Each spouse's fourteenth pension is calculated and taxed separately

Healthcare Premium Calculations

NFZ premium: The 9% healthcare premium is deducted from the gross fourteenth pension amount

Annual healthcare premium: The fourteenth pension increases your annual healthcare premium contribution by approximately PLN 178

Premium cap: Healthcare premiums are subject to annual caps, so the additional contribution may be limited for high earners

Pension System Interactions

Future pension calculations: The fourteenth pension does not affect your underlying pension rights or future indexations

Pension transfers: If you transfer to ZUS from KRUS (or vice versa), previous fourteenth pension payments don't affect the transfer calculation

International pension agreements: The fourteenth pension doesn't affect pension calculations under international social security agreements

Widow/widower pensions: Surviving spouses who choose between their own and their spouse's pension still receive only one fourteenth pension based on the chosen option

Property and Asset Considerations

Property ownership: Owning property does not disqualify you from the fourteenth pension

Bank savings: Savings account balances do not affect fourteenth pension eligibility

Investment income: Capital gains, dividends, and rental income do not reduce the fourteenth pension

Foreign income: Income from foreign sources does not affect the fourteenth pension calculation (though it may affect your Polish tax obligations)

Planning for 2027 and Future Years

Continuation confirmed: The fourteenth pension is now a permanent feature of the Polish pension system, not a temporary program

Indexation: The base amount will be updated annually following the standard pension indexation process

Threshold adjustments: The income threshold for full payment is also subject to annual indexation

Budget allocation: The government has allocated funding for the fourteenth pension through 2030, ensuring program stability

Long-Term Financial Planning

Annual budgeting: Plan for the fourteenth pension as a regular September income boost, but don't rely on it for essential monthly expenses

Emergency fund: Use the fourteenth pension to build or maintain an emergency fund rather than for discretionary spending

Healthcare planning: Consider using the extra income for preventive healthcare, dental work, or medical equipment that could prevent future expenses

Home maintenance: September is an ideal time for winterization and home maintenance projects before heating season

Summary

The fourteenth pension is an important benefit that helps millions of Polish seniors. Key takeaways:

1. No application needed — the payment is automatic
2. Full amount for those with a pension below the threshold
3. Bailiff-proof — cannot be seized
4. Does not affect social-assistance benefits
5. Paid once a year, typically in September

Keeping track of your finances year-round is essential — tools like Freenance can help you plan how to best use the extra funds from the fourteenth pension and manage your household budget on a daily basis.