New exempt amounts from deductions from benefits

Pierwszeństwo zaspokojenia

Table of Contents:

  1. What are the exempt amounts from deductions?
  2. When will the new exempt amounts from deductions take effect?

On February 14, 2024, the President of the Social Insurance Institution (Zakład Ubezpieczeń Społecznych) announced the minimum pension and disability benefit amounts, nursing care allowance, orphan’s allowance, maximum deductions from pensions and disability benefits, and exempt amounts from enforcement and deductions (Official Gazette of Poland from 2024, item 133).

What are the exempt amounts from deductions?

The amount exempt from deductions depends on the type of claims being deducted from benefits. Effective from March 1, 2024, the exempt amounts will be:

  • 764.62 PLN – amounts enforced under enforcement titles to satisfy maintenance obligations including enforcement costs and fees, and maintenance payments deducted at the creditor’s request based on a submitted enforcement title.
  • 1,261.64 PLN – amounts enforced under enforcement titles to cover non-maintenance obligations including enforcement costs and fees.
  • 1,009.33 PLN – obligations as referred to in Article 139(1)(1)-(2b) and (6)-(9) of the pension law, including advances or overpayments of benefits.

If the benefit is due to the insured for part of the month, the exempt amount is calculated proportionally to the number of days for which the benefit is paid. To calculate it, divide the full exempt amount by 30, and then multiply it by the number of days the benefit is paid.

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When will the new exempt amounts from deductions take effect?

The new exempt amounts from deductions will be effective from March 1, 2024, to February 28, 2025, and apply to benefits paid by ZUS (Social Insurance Institution) or payers under sickness and accident insurance (sickness, maternity, caregiving, accident, and rehabilitation benefits).