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.

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  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

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

1. The Polish system under KRUS covers:

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  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.

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  funding and benefits are based on contributions and general revenue subsidies

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  all categories of KRUS benefits require worker contributions paid by quarter

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

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  retirement age is 65 for males and 60 for females.

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

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  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.

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

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  mandatory employer and employee contributions are reported monthly

The retirement benefits program under ZUS has two-tiers.

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

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