Costs of the Social Insurance Fund
23 June 2026
| Costs of the Social Insurance Fund | 2023 | 2024 | Percentage of 2024 expenditure | |
|---|---|---|---|---|
|
Total cost, of which: |
365,304.6 | 418,055.8 | 100.0% | |
|
Cash benefits, of which: |
352,083.7 | 406,194.0 | 97.2% | |
| pensions | 319,533.0 | 369,033.0 | 88.3% | |
| other benefits | 32,550.7 | 37,161.0 | 8.9% | |
| Deduction for ZUS current operation | 5,170.2 | 5,823.1 | 1.4% | |
| Part of the old-age pension contribution transferred to the Demographic Reserve Fund |
3,429.5 | 3,932.2 | 0.9% | |
| Disability prevention | 179.6 | 260.0 | 0.1% | |
| Accident prevention | 104.4 | 123.6 | 0.0% | |
| Other expenditure | 4,337.1 | 1,722.9 |
0.4% |
|
The total Social Insurance Fund costs in 2024 amounted to more than PLN 418 billion, of which:
- expenditure on cash benefits amounted to nearly PLN 406.2 billion, which accounted for 97.2% of FUS expenditure; the largest item in this category is expenditure on pension benefits, which amounted to PLN 369 billion, i.e. 88.3% of FUS costs;
- expenditure on disability and accident prevention amounted to PLN 383.6 million, which accounted for 0.1% of FUS costs;
- part of the old-age pension contribution transferred to FRD amounted to more than PLN 3.9 billion, which accounted for 0.9% of FUS costs;
- expenditure in respect of deduction for ZUS current operation amounted to PLN 5.8 billion, i.e. 1.4% of FUS costs.
Social Insurance Fund costs *) in 2024, by types of funds
| in million PLN | in % | |
| Total, of which: | 416.349.7 | 100.0 |
| old-age pension fund | 306,043.0 | 73.5 |
| disability fund | 70,776.7 | 17.0 |
| sickness fund | 33,265.3 | 8.0 |
| accident fund | 6,264.7 | 1.5 |
*) The costs do not include provisions and write-downs on receivables or other reductions that are purely accrual-based.
