This opportunity comes once every four years. Make a decision about your retirement contributions

By the end of July, we can decide where part of our pension contributions will go: to a sub-account in ZUS or to OFE. This is thanks to the so-called ZUS transfer window, which opens once every four years.

A person insured with ZUS, whose pension contribution of 19.52% is divided into pillar I and II, may decide whether part of his/her contribution of 2.92% of the assessment base (salary) is to be:

recorded on her sub-account in ZUS
or transferred to her account in an open pension fund.

The transfer window does not apply to people who have 10 years or less until they reach retirement age.

Transferring contributions – how to do it

To inform ZUS about their decision, insured persons submit the completed “Declaration on transferring the contribution to the open pension fund or recording the contribution on the sub-account maintained by the Social Insurance Institution” ZUS-US-OFE-03. The deadline for submitting the declaration is 31 July 2024. The declaration template can be found at:

on the ZUS Electronic Services Platform (PUE) portal,
on the website www.zus.pl
in every ZUS branch in the customer service room.

ZUS transfer window

The transfer window is a period in which you can decide to transfer part of your pension contribution to OFE or leave the entire contribution in ZUS.

According to the Act of 13 October 1998 on the social security system, since 2016 transfer windows have been held every four years in the period from April to July. The last one took place in 2016, and the next one planned for 2020 did not take place due to the pandemic.

The transfer window applies to OFE members, as well as to people who have never been OFE members and for whom ZUS records the entire 7.3% pension contribution on the sub-account.

This is how the pension contribution paid to ZUS (19.52% of the assessment base) will be divided in the event of submitting a declaration of division: