BASIC (06-09)

GN 01751.010 Overview of the Polish Social Security System

A. Overview of Polish Social Security benefits

Poland provides a wide range of benefits including retirement, survivors and disability benefits; one-time indemnity payments and benefits awarded as a result of work accidents and occupational diseases, and funeral grants through two major Social Security systems.

  • The Social Insurance Institution (Zaklad Ubezpieczen Spolecznych-ZUS) is a two-tier system that administers the social security provisions under the old and new laws in Poland for non-agricultural workers, and

  • The Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Spolecznego-KRUS) administers the social security provisions under the laws governing farmers in Poland.

B. Description – KRUS and system under ZUS prior to January 1, 1999

1. The Polish system under KRUS covers:

  • men age 65 and women age 60 are eligible for old-age pensions if their old-age and disability pension insurance period is 25 years long.

  • funding and benefits are based on contributions and general revenue subsidies

  • all categories of KRUS benefits require worker contributions paid by quarter

2. The Polish system under ZUS prior to January 1, 1999:

  • retirement age is 65 for males and 60 for females.

  • all non-agricultural workers are covered, and date of birth determines whether pre-1999 or post-1998 rules apply in calculating retirement benefits.

  • regular retirement pension for insured persons who meet the length of coverage requirements: 25 years of coverage for males and 20 years of coverage for females at normal retirement age.

  • prior to 1999 employers made all Social Security contributions; from 1999, both employers and employees contribute to the Social Security system

  • mandatory employer and employee contributions are reported monthly

C. Description – New retirement system rules under ZUS effective January 1, 1999

The retirement benefits program under ZUS has two-tiers.

  • first tier – pay-as-you-go (PAYG), is based on theoretical defined contributions.

  • second tier is based on fully-funded, privately-managed individual account-defined contributions.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201751010
GN 01751.010 - Overview of the Polish Social Security System - 06/08/2009
Batch run: 06/08/2009
Rev:06/08/2009