In 2025, the Polish pension system has undergone multiple changes, some legislated, others via court or administrative interpretation. For anyone with pension savings in or outside the system, or those who will retire in the coming years, understanding these changes is crucial. Below are the key developments and practical guidance for how to adapt your retirement planning.
Key Changes
Increase of the Social Security Base Cap
As of 1 January 2025, the maximum base for contributions to pension (old-age) and disability funds has increased from PLN 234,720 to PLN 260,190, according to the new cap based on average salary multiplied by 30.
This means that for high earners, the portion of income subject to pension and disability contributions is now higher. Contributions themselves remain split between employer and employee, but this change increases the ceiling of taxable earnings for those contributions.
Recalculation of Pensions (ERPO mechanism)
The ERPO form (under Articles 108-113 of the Act on Pensions and Disability Pensions from the Social Insurance Fund) enables pensioners to apply for recalculation in cases where new or previously uncounted insurance periods, updated earnings documentation, or other regulatory changes may lead to a higher pension amount.
Importantly, the recalculation cannot reduce your current pension benefit — the old amount is protected. Also, the decision by ZUS (Social Insurance Institution) should be made within 60 days.
Supplementary Allowance for Social Pensions
From 1 January 2025, people who have the right to a social pension and a certificate of incapacity for independent living receive a supplementary allowance of PLN 2,520 annually. This amount will be indexed in future years.
Adjustment of Income Criteria for Social Assistance and the Minimum Wage
Also at the start of 2025, income thresholds for eligibility for social assistance have increased significantly (for a single person, now ~PLN 1,010; for a family member, ~PLN 823) compared to previous year.
The minimum wage was raised: gross monthly minimum from ~PLN 4,300 to PLN 4,666; hourly minimum wage is now PLN 30.50 gross/hour.
Limits and Insurance Contribution Rules
The rules for contributions — e.g. what portions of salary count for pension and disability insurance — have remained in general unchanged, but because of the new cap (see point 1), people with high income will pay contributions on a larger base than before. Also, there are existing contribution rates (for pension insurance 19.52% split between employer and employee; and other insurance types) that continue to apply.
What This Means for Your Retirement Savings
These changes may seem technical, but they have real effects. Here’s what to pay attention to, and what actions could be beneficial.
For high earners, raising the contribution base cap means more of your income is now contributing toward your social insurance. While that increases outlays, it also means that the future pension may reflect these larger contributions — provided you have enough contribution years, documentation, etc.
Check whether you should apply for recalculation (ERPO). If you have periods of work or insurance that were not considered earlier (e.g., informal work, foreign employment, missing documents, child-care, etc.), or if life expectancy tables/regulations have shifted, filing a recalculation can lead to higher pension income. Since a law is expected (tentatively from June 2026) that might limit options to recalculate past periods, acting sooner may be wise.
Supplementary allowances and indexed benefits are a buffer against rising living costs and inflation. If you’re eligible for the social pension plus inability to live independently, this added allowance improves your income stability.
Minimum wage raises indirectly affect future pensions: pension amounts are usually tied to contribution records and salary levels. Working with a higher minimum wage means that for those with low earnings, contributions are on a higher base and may lead to somewhat higher pension in future.
Plan for inflation and costs. Even with increases in benefits and contributions, real purchasing power (what your pension pays in terms of goods/services) depends on inflation, cost of healthcare, housing, etc. Keep an eye on annual indexation rules and consumer-price indices; budget for potential gaps in additional expenses.
What to Do Now: Practical Steps
Gather your documentation: Ensure that you have all work history records, evidence of contributions, any contracts, proof of earnings, periods abroad if applicable, etc. These will help if you file for recalculation.
Use the ERPO option in 2025: If you're eligible, file sooner rather than later, especially before any legislative changes might restrict access. The process can be done via ZUS (in person or online via PUE ZUS).
Verify whether you receive all eligible allowances and supplements, especially social pensions and incapacity to live independently as per the 2025 rule.
Adjust financial planning: If you're still working, consider how the increased base cap affects your net income vs future pension benefit. If possible, delay retirement (or shift resources) to ensure higher total contributions and longer contribution periods.
Monitor upcoming legislative proposals: Particularly one expected in 2026 which could limit recalculation rights; also track rules of indexation, inflation adjustment, and pension age if changes are proposed. Align personal timing (when to retire, when to claim) accordingly.
Conclusion
The pension reforms in Poland in 2025 are incremental but significant. They affect contribution bases, eligibility for extra benefits, and open up opportunities for pensioners to recalculate their benefits based on new or updated information. For savers and future retirees, this is a moment to review your pension record, understand your entitlements and consider proactive steps.
When handled carefully, these reforms can improve retirement income and protect against loss of value due to inflation or missed contribution periods.