Will ZUS keep paying if you retire abroad, what you must report, how the annual proof of life works, how health cover is arranged and what decides who taxes the pension.
A Polish pension is the income many retirees abroad rely on, so the practical questions come first: will ZUS keep paying, what must I report, who looks after my health, who taxes the money. This article is general information, not tax or legal advice, and it does not replace a Polish tax adviser or an answer from ZUS. The official pages we read are dated: the ZUS guide for people living abroad is stated as of 19 August 2024, so check the current wording before you act. It complements our general piece on moving a state pension within the EU by looking at the Polish side.
Will ZUS pay abroad?
ZUS transfers pensions to people living in EU and EFTA states and in countries with which Poland has a social security agreement, according to its page on payments abroad. The ZUS site lists such agreements with, among others, Australia, Belarus, Canada, South Korea, North Macedonia, Moldova, Mongolia, Quebec, Turkey, Ukraine, the USA and Israel. For Australia the page also describes transfers during a temporary stay. We did not retrieve a complete country list, and the United Kingdom was not in the list we read, so confirm it with ZUS if that is your destination. For a country with no agreement we found nothing definite: do not assume either way, ask ZUS in writing before you move.
The scale is large: press reports of mid-2024 ZUS data speak of about 95,000 pensions paid abroad, about 57,500 of them in the EU and EFTA, most to Germany. If you also worked in other countries, each pays its part under the EU pro rata rule.
What you must report, and the annual proof
The ZUS guide for people living abroad says to inform ZUS of any change of place or country of residence, of your bank account number, and of anything that affects the benefit. At the general retirement age you do not have to report earnings; for an early, disability or survivor's pension earnings thresholds apply (up to 70% of the average wage in full, 70% to 130% reduced, above 130% suspended).
Once abroad, ZUS periodically sends a form called EMRG or EMRG-1, a statement that you live abroad and still have the right to the benefit. It must be signed by hand and the signature certified by the competent authority or an authorised person in the country of residence, or by a Polish consulate. The page gives no deadline and no stated consequence. Press reports say payment is held back without the confirmation and that it is requested yearly, so treat it as urgent. Consular certification for Polish citizens is reported to be free but may require a visit in person. With some countries ZUS checks that pensioners are alive electronically and does not ask the pensioner at all, according to ZUS.
How the money arrives
On request, ZUS units that run the international agreements transfer the pension to a bank account in the country where you live (EU, EEA, Switzerland), or you can keep an account in Poland. Currency and bank fees are not stated in what we read, so ask ZUS what is converted and when, and compare it with sending money abroad from Poland.
Health cover
If you will not be covered by compulsory insurance in the new country, the ZUS guide says to apply to NFZ for a document: an EHIC for a stay, an S1 or S2 depending on the case. S1 is issued by the national insurer and must then be registered in the country of residence; holding it is not enough. Do it before you change your address. Who pays the health contribution for a Polish pensioner living in another EU state was not settled by the sources we found, so ask ZUS and NFZ. Your Europe states that a pension from the country you live in puts you in that country's system. See healthcare for EU residents living abroad.
Tax: residency first, then the treaty
Under the Polish PIT act you are a Polish tax resident if your centre of life interests is in Poland or you spend more than 183 days there in a year, and the days are counted as physical presence. A spouse, children, property and bank accounts left in Poland can keep you resident even if you live abroad most of the year. Who taxes the pension then depends on the double tax treaty with your new country. We found no source stating whether ZUS withholds tax from a non-resident's pension or at what rate, and we do not state any rate. For pensioners living in treaty states whose treaty lets Poland tax ZUS pensions, ZUS issues the PIT-40A return, according to podatki.gov.pl.
What to do in practice:
- Read the pension article of the treaty with your destination (the list is on podatki.gov.pl; the Poland-Spain treaty of 1979 is given there with a consolidated text, but we did not read its pension articles).
- Ask the tax office of the new country for a certificate of residence; Polish authorities may require one to apply treaty relief, and Polish law does not prescribe a form for a foreign certificate.
- Ask ZUS in writing how it will treat your pension once you are a non-resident.
- See tax residency when relocating and the 183-day rule.
KRUS farmers' pensions
KRUS pays to a foreign account if you live in an EU or EFTA state, the UK or an agreement country, or to an account in Poland, also that of a proxy who lives there. Someone living abroad files in the institution of the country of residence, or directly with KRUS if they have only Polish farming periods. We did not find whether moving changes the amount.
Mistakes to avoid
- Not telling ZUS about the new address or account, so payments are returned.
- Ignoring the EMRG form because it looks like routine mail.
- Moving first and asking about S1 afterwards.
- Assuming the treaty settles tax without checking its pension article, or keeping strong ties to Poland and expecting to be a non-resident.
FAQ
Can I keep my Polish account? Yes, ZUS can pay to a Polish account, but ask whether this affects health or tax treatment.
Do I need a Polish tax adviser? For leaving Polish tax residency, yes: this is the point where mistakes are expensive.
What if my destination has no agreement with Poland? Ask ZUS before moving: we found no definite answer.
What this means for a normal retiree
- Decide the destination, then check ZUS payment rules for that country in writing.
- Report the move and the account, and treat every ZUS form as time-limited.
- Arrange S1 or private cover before the address change.
- Settle tax residency and the treaty with an adviser before you sell or rent your Polish home.
- Our guides to retiring in Spain, Portugal, Greece, Cyprus, Italy and Montenegro cover the country side. If you are also buying a home, independent buyer-side help can compare options and bring in a local lawyer: D.H. Realting works from Warsaw as an independent consultant.