RESUMEN
To illustrate and evaluate the efficiency of presently enforced limits of earning for pensioners and the percentage of working pensioners whose earnings are within the limits, the authors compared data from 2001 and 2005 that described declared income from paid work of pensioners with different grades of inability established by the Pita Branch of the Social Insurance Institute (ZUS). It was demonstrated that only 14.75% of all pensioners in the ZUS Pita Branch declared income from paid work, with 96.55% declaring income below 70% of the average national monthly earnings, 2.12%--between 70-130% of the average monthly earnings, and only 1.32% of individuals declaring income over 130% of the average salary. As it follows from the above analysis, the legal limits of allowable income were applicable to 3.34% of all working pensioners only, imposing limits on their earnings. If the number of professionally active pensioners nationwide subject to income restrictions due to earnings in excess of 70% of the average national monthly salary was compared to the total number of pensioners in the ZUS Pita Branch, the percentage of the latter was only 0.51% in 2005.