Millions of Polish pensioners and benefit recipients are preparing for the April disbursement of the 13th pension, an annual bonus designed to provide financial relief. However, the Zakład Ubezpieczeń Społecznych (ZUS), Poland’s social insurance institution, has announced adjustments to the standard payout schedule due to the Easter holiday, meaning some seniors will receive their funds earlier than anticipated. This year, the 13th pension will be equal to the minimum pension amount, which after a 5.3% increase in March, stands at 1,978.49 złoty gross, or approximately 1,800 złoty net.
The timing of these payments is crucial for many retirees, particularly as the cost of living continues to rise. The adjusted schedule aims to ensure that a significant portion of pensioners receive their bonus before the Easter celebrations, providing a welcome financial boost during the holiday period. Understanding the revised payment dates and potential tax implications is therefore essential for those relying on this additional income.
The 13th pension is automatically paid to eligible individuals – those receiving an old-age pension, disability pension, family pension, social pension, training pension, teacher’s compensatory benefit, or pre-retirement benefit – without the need for any application. However, the net amount received can vary depending on individual circumstances, particularly income level.
Understanding the 13th Pension Amount and Potential Deductions
Following the 5.3% valuation increase, the gross amount of the 13th pension will mirror the minimum pension, totaling 1,978.49 złoty. However, the actual amount received will be reduced by mandatory health insurance contributions. Seniors whose total gross benefit income exceeds 2,500 złoty will also be subject to advance income tax deductions on the amount exceeding that threshold.
According to calculations, individuals with lower benefit levels can expect to receive around 1,638 złoty net, even as those with higher pensions may see a net amount as low as 1,443 złoty for those receiving approximately 3,680 złoty in monthly benefits. ZUS confirms these amounts are subject to individual circumstances.
Avoiding Income Tax Deductions on the 13th Pension
Seniors with an annual income not exceeding 30,000 złoty have the option to submit a specific form to ZUS to avoid advance income tax deductions on their 13th pension. This involves completing form EPD-21 and providing a declaration confirming their income falls within the tax-free limit. Successfully submitting this form will result in a higher net payout. Failure to do so may lead to a reduced net amount.
Revised Payment Schedule for April 2026
Due to the Easter holiday falling on April 5th (Easter Sunday) and April 6th (Easter Monday), ZUS has adjusted the payment schedule for the 13th pension. Payments are typically made on the 1st, 6th, 10th, 15th, 20th, and 25th of the month, corresponding to standard pension and benefit disbursement dates. However, when these dates coincide with public holidays, payments are accelerated.
The revised schedule is as follows:
- April 1st (Wednesday) – Payment remains unchanged
- April 5th (Easter Sunday) – Payment will be made on April 3rd (Friday)
- April 6th (Easter Monday) – Payment will be made on April 3rd (Friday)
- April 10th (Friday) – Payment remains unchanged
- April 15th (Wednesday) – Payment remains unchanged
- April 20th (Monday) – Payment remains unchanged
- April 25th (Saturday) – Payment will be made on April 24th (Friday)
This adjustment ensures that many pensioners will receive their 13th pension before Easter, and those scheduled to receive it on the 25th will receive it a day earlier, as payments are not processed on Saturdays. Dziennik Gospodarczy reports on the details of this schedule.
Who is Eligible for the 13th Pension?
Eligibility for the 13th pension is determined by benefit status as of March 31st. Those entitled include recipients of old-age pensions, disability pensions, family pensions, social pensions, training pensions, teacher’s compensatory benefits, and pre-retirement benefits. Individuals receiving multiple benefits will only receive one 13th pension payment.
Who is Not Eligible for the 13th Pension?
Certain individuals are excluded from receiving the 13th pension, including those with suspended benefit rights, recipients of Olympic pensions, judges and prosecutors in retirement, and those receiving a family pension divided among multiple individuals (in which case the benefit is proportionally divided).
The ZUS does not require applications for the 13th pension. Pensioners are encouraged to verify their individual payment dates and consider submitting the necessary documentation to avoid unnecessary tax deductions. As the April disbursement approaches, this information is vital for ensuring pensioners receive the full benefit they are entitled to.
