Pension contribution valorisation index set at 101 percent for Q2 2026

The Minister of Family, Labour and Social Policy has announced that the valorisation index for pension insurance contributions for the second quarter of 2026 stands at 101.00%. The figure was published in an official announcement (obwieszczenie) dated 4 September 2026, which appeared in Monitor Polski (Dziennik Urzędowy Rzeczypospolitej Polskiej) of 9 September 2026 under position 904.

The announcement was issued on the basis of Article 25(12) of the Act of 17 December 1998 on pensions and annuities from the Social Insurance Fund (Journal of Laws 2025, item 1749, as amended in 2026, items 26 and 425). It was signed by the Minister, Agnieszka Dziemianowicz-Bąk.

Legal basis and scope

The quarterly valorisation index is a mechanism that adjusts the value of pension contributions accumulated in the individual accounts of insured persons, protecting them against the erosion of purchasing power. The index is applied to the contributions recorded for the quarter in question and directly influences the final amount of the future pension.

The Minister directs the government administration department responsible for social security, in accordance with § 1(2)(3) of the Regulation of the President of the Council of Ministers of 18 December 2023 on the detailed scope of activity of the Minister of Family, Labour and Social Policy (Journal of Laws, item 2715).

What the 101.00% index means

• The index of 101.00% means that the value of pension contributions recorded in the second quarter of 2026 will be increased by 1.00%.
• The adjustment applies to all persons insured under the general pension system whose contributions are held in the Social Insurance Fund.
• The higher the accumulated contributions, the greater the absolute effect of the valorisation on the future pension entitlement.

Impact on future pensions

The valorisation is applied automatically to the individual accounts of insured persons, so no application is required. Because the index exceeds 100%, the real value of the contributions is preserved and slightly increased, which in turn raises the base used to calculate the pension at the moment of retirement.

For workers, the announcement confirms that their pension capital continues to grow in line with the statutory adjustment rules. The publication in Monitor Polski gives the index binding legal force, making it the reference figure applied by the Social Insurance Institution (ZUS) when updating contribution accounts for the second quarter of 2026.

Source: Monitor Polski (Dziennik Urzędowy Rzeczypospolitej Polskiej), no. 904, 9 September 2026, section I, p. 904 (official reference: MP/2026/904).