29 February is the deadline for informing the Social Insurance Institution (ZUS) of additional income earned in 2023 by early retired pensioners and disability pensioners.
The Social Insurance Institution settles the benefits paid to retired pensioners and disability pensioners on the basis of certificates from workplaces or declarations of income earned by self-employed persons.
The obligation to inform ZUS of the additional income for 2023 by 29 February 2024 concerns:
The legislation refers to disability pensioners and retired pensioners:
Informing the Social Insurance Institution about additional income is an obligation for working disability pensioners and early retired pensioners. This is because the Act on Pensions from the Social Insurance Fund sets limits on the amount they can earn.
The limits on additional income are as follows:
There are some working pensioners who do not have to settle with the Social Insurance Institution. These are retired pensioners who have reached the general retirement age of 60 for women and 65 for men. They are free to earn extra income without restrictions and are not bound by the limits mentioned earlier.
Moreover, the limits on additional income do not further apply for:
Moreover, the Social Insurance Institution may settle the benefit according to one of two settlement methods – annual or monthly settlement, applying the variant which is more favourable for the benefit recipient. In order to enable the Social Insurance Institution to settle the benefit in a way which is most favourable for the benefit recipient, it is necessary to submit a certificate of the amount of earnings achieved in particular months. At the same time, it is important that the payer of contributions shows in the certificate on the amount of income earned last year the earnings of individual months.
ZUS – Social Insurance Institution – see how we can help!
Hrubieszowska 2
01-209 Warsaw
Poland
+48 22 295 32 00
contact@ca-staff.eu
NIP: 526-001-29-88, KRS: 0000028831,
REGON: 012548510. The District Court for the
capital city of Warsaw, XIII Commercial Division