Purpose: The article evaluates the effectiveness of the Polish social security system by analysing financing sources, administrative costs, and expenditure trends from 2014 to 2024. Approach/Methodology/Design: The study is based on quantitative analysis of secondary statistical data from ZUS, the Ministry of Finance and OECD reports, supported by comparative and desk research methods. Findings: Results show increasing revenues from contributions; however, administrative costs are rising disproportionately. The share of ZUS operational costs grew from 3.0% to 6.1%, indicating decreasing efficiency and growing pressure from demographic change. Practical Implications: The findings may support reforms aimed at improving financial sustainability, cost efficiency, and long-term system resilience. Originality/Value: This study provides up-to-date system performance data and highlights the growing importance of balancing public and private pension mechanisms in stabilising future economic conditions.

Lukasz Furman Et Al (2025). The Effectiveness of the Social Security System in Poland, European Research Studies Journal Volume XXVIII Issue 4, 1136-1149