FUS nursing supplement
Additional benefit paid together with a FUS pension/annuity for persons aged 75+ (automatic, no application) or persons recognised as unable to live independently (on request, ZUS medical assessment). PLN 366.68/month from 1.03.2026. NOTE: this is a different benefit from the GOPS nursing allowance — they mutually exclude each other.
Check in the calculator →Who is entitled?
- Persons drawing a FUS pension/annuity who have turned 75 — AUTOMATICALLY, no application
- Persons drawing a FUS pension/annuity recognised as unable to live independently (ZUS assessment) — on request
- Tax-exempt benefit (art. 21 sec. 1 item 100 of the PIT Act)
- Regardless of income and family situation
IMPORTANT: the FUS nursing supplement (art. 75) and the GOPS nursing allowance (bZP, art. 16 of the Family Benefits Act, PLN 215.84) MUTUALLY EXCLUDE each other. If you draw a pension and are 75+, you automatically receive the FUS supplement (PLN 366.68) and lose the right to bZP from GOPS. Many seniors confuse the two benefits.
How to obtain the supplement?
Variant 1: aged 75+
ZUS grants the supplement AUTOMATICALLY in the month you turn 75 — no application needed. It appears as a separate item on the pension/annuity decision.
Variant 2: inability to live independently
ZUS medical assessment required. Application form ZUS Rp-1 (when applying for the benefit) or ZUS Rp-2 (if already drawing a pension/annuity). ZUS decision within 30-90 days.
PUE ZUS portal
Submit the application via the PUE panel — faster processing, with the option to attach scanned assessment documents. Status visible in the panel.
Indexation
Each year on 1 March together with pensions. 2024: PLN 330.07. 2025: PLN 348.22 (after 105.5% indexation). 2026: PLN 366.68 (after 105.3% indexation) — confirmed by the ZUS President's communication March 2026.
Frequently asked questions
- Can I draw the FUS nursing supplement and the GOPS nursing allowance at the same time?
- NO. These two benefits mutually exclude each other (art. 16 sec. 6 of the Family Benefits Act). If you draw the FUS supplement, GOPS will not pay you the nursing allowance and vice versa. The FUS supplement (PLN 366.68) is HIGHER than the GOPS allowance (PLN 215.84) — you automatically receive the more favourable benefit.
- How much exactly will the supplement be in 2026?
- The amount is indexed on 1 March each year together with pensions. 2024: PLN 330.07/month (historical base). 2025: PLN 348.22/month (after 105.5% indexation). 2026: PLN 366.68/month (after 105.3% indexation from M.P. 2026 item 202), confirmed by the ZUS President's communication March 2026.
- Do I need to apply after my 75th birthday?
- No, if you are already drawing a FUS pension or annuity — ZUS grants the supplement ex officio in the month you turn 75. If you do not yet draw a pension (but should), you must first apply for the pension (ZUS Rp-1) and the supplement will be added automatically.
- Is the supplement taxed?
- No. The FUS nursing supplement is exempt from PIT (art. 21 sec. 1 item 100 of the PIT Act).
- What if I am recognised as unable to live independently but I am not yet 75?
- You may submit a ZUS Rp-2 application with a ZUS medical assessment of inability to live independently. ZUS reviews the application within 30-90 days; after a positive decision the supplement is paid together with the pension/annuity.
Drawing a pension and aged 75+?
Check in the calculator which other benefits you can combine with the nursing supplement (13th/14th pension, widow's pension).
Open the calculator →