Disability Pension Calculator — Poland ZUS 2026

A disability pension is granted to a person who has lost the capacity for gainful employment due to health reasons, meets the required contribution period (1 to 5 years depending on age), and whose incapacity arose during the insurance period or within 18 months of its expiry. The incapacity is certified by a ZUS medical examiner.

Total incapacity means the complete loss of ability to perform any work. Partial incapacity means a significant reduction in the ability to perform work consistent with the level of qualifications held. The total disability pension is higher; the partial disability pension equals 75% of the full pension amount (but not less than the statutory minimum).

The pension consists of a social component (24% of the base amount) and an individual component: 1.3% of the assessment base per year of contribution periods, and 0.7% per year of non-contribution periods. The calculator simplifies by treating all years as contribution periods. The total cannot be lower than the statutory minimum.

The base amount is 100% of the projected average monthly salary published by GUS and updated by the Ministry of Family, Labour and Social Policy. In 2026 it is approximately PLN 5,922.74. The social component — 24% of the base amount — is the same for every disability pensioner regardless of contribution history.

After the March 2026 indexation, the minimum pension for total incapacity is approximately PLN 1,901.71 gross per month, and for partial incapacity approximately PLN 1,451.01 gross per month. If the calculated benefit is lower, ZUS supplements it to the guaranteed minimum.

Yes. The ZUS disability pension is subject to personal income tax (PIT) at 12% up to PLN 120,000 per year (32% above the threshold). ZUS acts as the withholding agent and deducts the monthly tax advance. The pension is reported on form PIT-40A (sent by ZUS) or PIT-37 (self-declaration).

The pension may be awarded for a fixed term (usually up to 5 years) or permanently, if current medical knowledge indicates no prospect of improvement. Before the end of the fixed-term award, the recipient must apply for an extension and submit up-to-date medical documentation to ZUS.

Earning is possible, but exceeding 70% of the average salary results in a reduction of the pension, while exceeding 130% causes its suspension. All earnings must be reported to ZUS. For total disability pensioners, any employment must be disclosed and may affect benefit entitlement.

Yes, provided they have been paying the voluntary sickness insurance contribution. The assessment base for the self-employed is the average declared contribution base from 10 consecutive years chosen from the last 20 years of insurance. Those using the Start Relief (ulga na start) are not covered by sickness insurance and do not accrue pension rights.

No. The calculator is for informational purposes only. The actual pension amount is determined exclusively by ZUS based on individual medical findings, insurance history and earnings records. Results may differ due to non-contribution periods, examiner assessments and current indexation rates. Always verify with ZUS or a specialist.