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Social Security in Poland Social Security in Poland EN Social Security in Poland Security Social Social Security in Poland EN EN Warsaw 2019 Social Security in Poland Warsaw 2019 The Social Insurance Institution (ZUS) Editor Anna Pątek International Cooperation Department of the Social Insurance Institution in cooperation with ZUS: Finance Department Fund Finance Department Legislative and Legal Department Medical Certification Department Prevention and Rehabilitation Department Income Enforcement Department Foreign Pensions Department Statistics and Actuarial Forecasts Department Pension Benefits Department Insurance and Contributions Department Allowances Department ZUS President Office and Ministry of Family, Labour and Social Policy Ministry of Health Ministry of National Defence Ministry of Justice Agricultural Social Insurance Fund Translation Grażyna Budziszewska Graphic design and layout Printomato © The Social Insurance Institution, Warsaw 2019 Typesetting: ZUS’s Publishing Office in Warsaw. Order No. 632/20 Contents Introduction...............................................................................................................................................5 1. The organisation of the Polish social security system ..................................................7 1.1. Organisational structure ..............................................................................................................8 1.2. Government administration sections ...................................................................................... 10 2. The legal framework for the social security system ..................................................12 2.1. National legislation ..................................................................................................................... 13 2.2. International legal framework binding on Poland .................................................................. 16 3. The Social Insurance Institution (ZUS) – general information ...............................21 3.1. ZUS tasks ..................................................................................................................................... 22 3.2. The structure of ZUS .................................................................................................................. 24 3.3. Types of social insurance and insurance coverage principles .............................................. 25 3.4. Types of benefits provided by ZUS .......................................................................................... 26 4. Finances of the social insurance ........................................................................................28 4.1. The Social Insurance Fund ......................................................................................................... 29 4.1.1. Contributions .....................................................................................................................30 4.1.2. Insured persons’ accounts ...................................................................................................31 4.1.3. Revenues of the Social Insurance Fund (FUS) .....................................................................35 4.1.4. Expenditure of the Social Insurance Fund (FUS) ..................................................................35 4.1.5. Debt recovery from contribution payers .............................................................................36 4.2. The Demographic Reserve Fund .............................................................................................. 38 4.3. The Old-age Bridging Pensions Fund ....................................................................................... 41 5. Benefits paid by ZUS .............................................................................................................42 5.1. General information on old-age and other pensions from FUS ........................................... 43 5.1.1. Pension adjustment ............................................................................................................44 5.1.2. Minimum pensions .............................................................................................................45 5.1.3. Maximum pensions .............................................................................................................46 5.1.4. Combining pensions with employment ...............................................................................46 5.2. Old-age pension .......................................................................................................................... 47 5.2.1. Old-age pensions operating under the earlier rules .............................................................48 5.2.2. Old-age pensions operating under the new rules ................................................................50 5.2.3. Old-age bridging pension ....................................................................................................58 5.2.4. Replacement of a disability pension with an old-age pension ..............................................59 5.2.5. Supplementary parental benefit “Mama 4+” .......................................................................59 5.3. Disability pension ....................................................................................................................... 60 5.3.1. Supplementary benefit for persons incapable of independent existence “500+” .................63 5.4. Training pension .......................................................................................................................... 64 5.5. Survivors’ pension ....................................................................................................................... 65 5.6. Medical rehabilitation within disability prevention and accident prevention .................... 66 5.6.1. Disability prevention ...........................................................................................................67 5.6.2. Accident prevention ...........................................................................................................68 5.7. Social pension.............................................................................................................................. 69 5.8. Pre-retirement benefit ............................................................................................................... 70 5.9. Sick pay and sickness allowance ............................................................................................... 72 5.9.1. Correctness control of certifying temporary incapacity for work ........................................74 5.10. Rehabilitation benefit ................................................................................................................. 75 5.11. Compensatory allowance .......................................................................................................... 76 5.12. Maternity allowance ................................................................................................................... 77 5.13. Care allowance ............................................................................................................................ 81 5.14. Nursing supplement ................................................................................................................... 83 5.15. Supplement to the survivors’ pension for double orphans ................................................... 84 5.16. Funeral grant ............................................................................................................................... 84 5.17. Lump-sum compensation in respect of an accident at work ............................................... 85 5.18. Other benefits and refunds in respect of an accident at work or occupational disease ... 86 3 6. Social insurance for farmers ...............................................................................................87 6.1. System organisation ................................................................................................................... 88 6.2. System functioning ..................................................................................................................... 89 6.3. Social insurance benefits for farmers ....................................................................................... 94 6.3.1. Benefits from pension insurance .........................................................................................94 6.3.2. The amount of farmers’ pensions and other benefits from pension insurance .....................96 6.3.3. Benefits from work accident, sickness and maternity insurance ..........................................98 7. Other pension provision schemes ................................................................................. 100 7.1 Military pension provision system .......................................................................................... 101 7.1.1. Military old-age pension ...................................................................................................101 7.1.2. Military invalidity pension .................................................................................................103 7.1.3. Military survivors’ pension ................................................................................................104 7.2. The system of pension provision for officers .......................................................................
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