Polish ZUS clarifies pension account updates and student employment contributions

The Social Insurance Institution (ZUS) has completed its annual rollout of pension‑account information, allowing insured persons to view their accumulated capital and projected benefits through the mZUS app and the eZUS portal. In June, account balances rose 9.81% and sub‑account balances 10.61% after the routine indexation, increasing the total capital on insured accounts by roughly PLN 472.9 billion. Insured individuals aged 35 or older as of 31 December 2025 will receive simulated pension amounts based on current accounts and projected future contributions.

ZUS also reminded students seeking seasonal work of the impact of contract type on social‑security contributions. An employment contract (umowa o pracę) obliges employers to pay full pension, health, and accident contributions from the first day, granting the student entitlement to sickness, maternity and injury benefits and building future pension capital. A contract of mandate (umowa zlecenie) exempts students under 26 from contributions unless the contract is with their primary employer or performed for that employer, which would trigger full contributions. A contract for specific work (umowa o dzieło) generally does not create contribution obligations, except when the contract is with the student's own employer. ZUS highlighted a common gap where students between degrees may inadvertently become fully liable for contributions.