ZUS has published the financial plan of the Social Insurance Fund (FUS) for 2027: it will allocate PLN 471.3 billion to pensions and disability benefits. The plan assumes indexation in March of 3.96%, but this is a forecast, not the final rate.
The plan, which ZUS announced on Monday, 26 October, assumes PLN 539 billion in revenue and PLN 537.2 billion in FUS costs. The data is cited, among others, by prawo.pl, based on the ZUS announcement. Some outlets describe it as a „new plan” and suggest that seniors are in for a surprise. However, the document is simply the annual planning of expenditures, not an announcement of new payment rules.
Figures from the FUS plan
PLN 471.3 billion has been earmarked for pensions and disability benefits, or just under 88% of all fund costs. The average monthly number of pensioners and disability beneficiaries is expected to exceed 8.7 million people, 113 thousand more than in 2026.
The average monthly pension and disability benefit is expected to reach nearly PLN 4,530, 6.2% more than a year earlier. Spending on these benefits is set to rise by 7.6%. The difference compared with indexation results from three factors identified by ZUS: indexation itself, a larger number of beneficiaries, and changes to the widow’s pension rules (renta wdowia).
Contributions are expected to bring in PLN 428.8 billion, PLN 24.6 billion more than in 2026, and cover 79.8% of FUS costs. The remainder will come mainly from a state budget subsidy of PLN 91.7 billion. According to ZUS, the fund’s financial situation will remain stable. The plan is based on Ministry of Finance assumptions: GDP growth of 3% and inflation of 2.8%.
Indexation: 3.96% is a forecast
The plan adopts an indexation ratio of 103.96%. The government’s earlier assumptions from the summer pointed to at least 3.48%. We already wrote about the move to a higher estimate after the draft budget was published, and about the differences in amounts in a comparison of both scenarios.
The final rate depends on Statistics Poland (GUS) data on inflation and wages for 2026. It will only be known at the beginning of 2027, and the increase applies from 1 March. By regulation, the government has kept the share of real wage growth at the statutory minimum of 20%.
Widow’s pension from January
The change that actually takes effect earlier than indexation is the widow’s pension (renta wdowia). From 1 January 2027, its second part will rise from 15% to 25% of the second benefit. We described the details and the amount limit in our article on the widow’s pension increase.
What it means for pensioners
The average of PLN 4,530 is a figure from the plan, not an amount everyone will receive. The real increase depends on the size of one’s own pension: at an indexation rate of 3.96%, a benefit of PLN 3,000 gross would rise to about PLN 3,119, and the lowest pension from PLN 1,978.49 to about PLN 2,056.84 gross. Indexation is applied automatically, without an application. Amounts received „on hand” will be lower after the health contribution and any advance income tax (PIT) payment.
