For nearly 40 years, thousands of Polish retirees in the USA received reduced American benefits simply because they also received a pension from ZUS. The WEP (Windfall Elimination Provision) could take away several hundred dollars a month. This is now history: the Social Security Fairness Act, signed on January 5, 2025, repealed WEP and GPO retroactively from January 2024. By July 2025, the SSA had paid out over 3.1 million adjustments totaling approximately 17 billion dollars – yet some eligible individuals still do not know they are entitled to money. This guide explains who receives an adjustment and what to do if you haven't received one, as well as comprehensively describes pensions from both countries: combining ZUS and Social Security periods, transferring the Polish pension to the USA, proof of life, and taxes on both sides of the ocean.
The most important and least known information in this guide: if you have never applied for benefits (because, for example, GPO would have zeroed them out), the new regulations do not work retroactively automatically – when applying now, you will generally receive a maximum of 6 months of adjustments from the date of application, not from January 2024. Every month of delay is potentially lost money. Apply as soon as possible: ssa.gov/apply or by phone at 1-800-772-1213 (say "Fairness Act").
What Exactly Did the Social Security Fairness Act Repeal
- WEP (Windfall Elimination Provision) – reduced Social Security retirement or disability benefits for individuals who also received a pension from work not covered by American contributions. A pension from ZUS or KRUS counted as such a "non-covered pension" – which is why the provision directly affected the Polish community. The maximum reduction for individuals qualifying in 2024 was $587 per month (it decreased with 21–29 years of "substantial earnings" in the USA and disappeared after 30).
- GPO (Government Pension Offset) – reduced spousal and widow benefits by 2/3 of the pension from American government work not covered by contributions (e.g., teachers or police officers in some states). An important clarification that many Polish articles confuse: GPO never applied to ZUS pensions – the Polish pension only triggered WEP.
The scale of adjustments according to the SSA: the average one-time payment of back benefits is about $6,710, and typical monthly increases were estimated at ~360 USD (WEP), ~700 USD (spousal benefits), and ~1,190 USD (widow benefits). Adjustments for individuals already receiving benefits were automatically credited to their accounts – without any application and without fees.
Do you still need to report ZUS to SSA? The repeal of WEP removed the reduction but not the reporting obligations – application forms still ask about foreign pensions and you must answer truthfully. The Polish pension simply no longer affects the amount of the American retirement benefit. This also works the other way around: ZUS officially confirms that American benefits do not reduce or suspend the Polish pension.
Pension from Two Countries: How the Poland–USA Agreement Works
Since March 1, 2009, the Polish-American social security agreement has been in effect (Dz.U. 2009 nr 46 poz. 374). Its essence: insurance periods in both countries can be summed to gain the right to a benefit that the service in one country alone would not provide – and each country pays its "own" part.
- Minimum thresholds: ZUS is not required to sum periods if the Polish service is shorter than 1 year; SSA will not grant a "totalized" benefit with less than 6 quarters (credits) in the USA.
- One application triggers both procedures: living in the USA, you apply at SSA (local field office), and SSA forwards it to ZUS – the application date binds both institutions. The Polish part is handled by the I Oddział ZUS in Warsaw – International Agreements Implementation Department (ul. Senatorska 6/8). Practical support on the American side: Federal Benefits Unit at the U.S. Embassy in Warsaw.
- The amount of the Polish pension (for those born after 1948) is calculated solely from Polish contributions and initial capital – American periods are only used to meet the service conditions. Note: the supplement to the minimum pension is only available to individuals residing in Poland – a U.S. resident with a short Polish service will simply receive the amount calculated from contributions, even if low. The detailed application procedure is described in the guide how to apply for a ZUS pension while living abroad.
- Indexation 2026: from March 1, 2026, ZUS benefits increased by 5.3%; the lowest pension is 1,978.49 PLN gross (the supplement to it – see above – is only for those living in Poland). The thirteenth pension is paid in April to all eligible individuals, including those abroad; the fourteenth (September) in full amount only for benefits up to 2,900 PLN.
Transferring ZUS Pension to the USA – Step by Step
Submit a transfer request for abroad
Form EZZ (application for payment of benefits abroad) – ZUS transfers the pension to your American account without fees on its side (you only pay any potential fees from your own bank), after conversion to dollars. Payment is monthly; for amounts lower than the Polish minimum pension, ZUS may pay quarterly.
Once a year, confirm that you are alive
ZUS sends a "proof of life and residence" form (EMRG). The signature must be officially certified – easiest for free at the Polish consulate (for Polish citizens, without an appointment) or at a local notary. It is also possible to confirm life during an e-visit with ZUS (video call). Failure to return the form on time = suspension of payment.
Keep track of tax matters on both sides
ZUS deducts a prepayment for Polish PIT at source (the pension comes net); from benefits sent to U.S. residents, the NFZ contribution is not deducted. In the USA, you report the ZUS pension as worldwide income on form 1040, with a deduction for Polish tax (foreign tax credit) – ZUS does not issue an American form 1099, the basis is the Polish annual statement.
And the Other Way: Social Security Paid to Poland
The Poland–USA tax treaty from 1974 (still in effect – the new treaty from 2013 was never ratified by the U.S. Senate) does not contain a separate article on social benefits, so both countries may tax, and double taxation is eliminated by the proportional deduction method:
- Living in Poland, you report the American pension in Polish PIT (tax scale, PIT-36), deducting the tax paid in the USA.
- If you do not have U.S. citizenship or a Green Card, SSA deducts at source 25.5% (30% from 85% of the benefit) and issues form SSA-1042S – Poland is not on the list of countries exempt from this deduction. U.S. citizens receive SSA-1099 and report normally.
- The Polish bank paying the foreign pension acts as a payer and deducts a health insurance contribution of 9%.
- Medicare generally does not work outside the USA. When moving to Poland, you can maintain part B by paying premiums – cancellation and later return mean lifetime penalties for late registration; Polish NFZ insurance does not exempt from this penalty.
More about where you pay taxes while living abroad in the guide on tax residency and PIT for the Polish diaspora.
Beware of Scammers
| Scam Scheme | Truth |
|---|---|
| "We will unlock your WEP adjustment for a fee" / "we will expedite your payment" | SSA never charges fees for granting, increasing, or adjusting benefits. Adjustments were automatically credited to accounts. Report scams at oig.ssa.gov. |
| Phone call "from SSA": "your Social Security number has been suspended" | Classic scam (spoofing SSA/OIG numbers). SSA does not suspend SSN numbers and does not ask for gift cards, transfers, or cryptocurrencies. |
| Phone or SMS "from ZUS": "supplement for a higher pension for 800 PLN" / links to "eZUS" | ZUS does not charge fees for benefit processing and does not send payment links. You can verify the authenticity of any matter by calling ZUS: +48 22 560 16 00. The only official service is zus.pl. |
| "Receiving ZUS in the USA is illegal / you must hide your Polish pension" | False – receiving both pensions is fully legal and coordinated by the agreement; you just need to report them honestly on your taxes. |
Checklist for Polish retirees (2026): (1) do you receive Social Security and also have ZUS? Check if you received a WEP adjustment – if not, contact SSA; (2) have you never applied for spousal/widow benefits because "they would take it anyway"? Apply now – GPO no longer exists; (3) make sure ZUS has your current address and account (form EZZ) and send proof of life on time; (4) gather tax documents from both countries (SSA-1099/SSA-1042S + ZUS statement) before the filing season.
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