Guide to Global Payroll Management - 2020 - B-38

Guide to Global Payroll Management
There are two types of pensions under ZUS-OPE: a periodic pension for females at
retirement age (which expires at age 65); and a lifetime pension for females and males who
have reached retirement age 63.
For workers born before January 1, 1949, the worker is entitled to a regular pension at
normal retirement, with 25 years of coverage for males, and 20 years for females.
Retirement/old age: workers born before January 1, 1949. A worker can get a full
pension at age 65 with at least 25 years of coverage (men) or age 60 with at least 20 years
of coverage (women). The worker's noncontributory years must not exceed one-third of contributory years. The age requirement is reduced for dancers, acrobats, miners, and persons
in underground or unhealthy work, teaching, aviation, or maritime employment. Also, the
pensionable age is reduced by 5 years for women with at least 30 years of coverage, for war
veterans, and for persons assessed as disabled.
Disability. Disability benefits are payable to a worker under ZUS if the worker sustains a
total disability (incapacity for any work) or partial disability (greatly impaired earning capacity or total incapacity for usual work). The disability must occur during the worker's period of
coverage or within 18 months of the last period of coverage. The worker must have between
one to five years of coverage, depending on the workers age at the date of onset of the disability. The benefit is reduced for partial disability. Also, a nursing allowance is paid to persons certified as disabled.
Also, a training pension is paid to a person who is no longer capable of working in his or
her usual occupation and is undergoing vocational training. The pension is usually paid for
six months, but can be paid for up to 30 months in certain cases.
Survivor. Under ZUS, a survivor pension is available if the deceased was a pensioner or
had the required number of years of coverage for a disability or old-age pension at the time
of his or her death. Eligible survivors are dependent children younger than age 16 (age 25
if a student, no limit if disabled and the disability began before age 16 or before age 25 if a
student); a widow(er) aged 50 at the time of the insured's death, incapable of work, rearing
a child younger than age 16 (age 18 if a student), or caring for a disabled child whose disability began before age 16 or before age 25 if a student (a divorced spouse must be entitled
to alimony and meet the qualifying requirements applied to a widow(er)); and parents if they
were dependent on the deceased and fulfill the requirements applied to a widow(er).
Funeral grant. Under ZUS, a funeral grant is available equal to the cost of the funeral for
the death of the insured, a pensioner, or a member of his or her family. The benefit is payable to the person incurring the funeral expenses.

For more information
For more information about Poland's ZUS social security programs, contact:
Zakład Ubezpieczen´ Społecznych
Department Ubezpieczen´ i Składek
ul. Szamocka 3, 5
00-748 Warszawa
POLAND

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Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020