14th pension


Fourteenth pension is an additional annual benefit granted to retirees and pensioners in Poland, equal to the amount of the minimum retirement pension. It was introduced by the Second [cabinet of Mateusz Morawiecki|Law and Justice government] in 2021 and made permanent in 2023, following the earlier introduction of the 13th pension in 2019.

Background

On 21 January 2021, a law was passed granting pensioners an additional 14th pension in November 2021. Originally intended as a one-time payment, it was also decided later to be paid out in August 2022. On 27 July 2023, the 14th pension was made permanent, to be paid annually every August.
No application or declaration is necessary for a payout, making it easier for receivers.

Eligibility

Individuals eligible to receive the benefit include those receiving:
  • Old-age pensions
  • Disability benefits
  • Social pensions
  • Family pensions
  • Pensions for war and military invalids
  • Pre-retirement benefits

    Amount of the 14th pension

The amount of this benefit is always equal to the gross amount of the minimum retirement pension in the country. According to the law, the Council of Ministers has until October 31 to issue an ordinance specifying the amount of the 14th pension, as well as when and how it should be distributed. In order to receive the full amount of the supplement, the retiree's monthly gross income cannot exceed 2,900 PLN. Otherwise, the pension will be reduced according to the "zloty for zloty" rule, meaning that for every zloty received from a monthly retirement pension above the 2,900 zł threshold, will result in the benefit being reduced by one zloty. If, as a result of this reduction, the amount of the benefit would be less than 50 PLN, the benefit will not be granted.
YearGross amountNet amountSource
20211,250.88 PLN1,022.30 PLN
20221,338.44 PLN1,217.98 PLN
20232,650 PLN2,202.50 PLN
20241,780.96 PLN1,620.67 PLN
20251,879.91 PLN1,709.82 PLN

The benefit is subject to taxation in amount of 9% for health insurance contribution and 12% for personal tax income.

Statistics

In 2021, 9.1 million pensioners received 14th pension. About 7.97 million in 2022, 8.3 million – 2023, 8.9 million – 2024.