Items funded from the assets accumulated in Social Insurance Fund:
1) payment of benefits from pension, retirement, sickness and accident insurance;
2) expenditure for prevention of disability prevention;
3) repayment of credits and loans including interest, incurred with the purpose of payment of benefits from social insurance fund;
4) interest for late payment of benefits;
5) entitlements for payers of contributions, referred to in Art. 3, Section 2 of the Legislation;
6) expenditure associated with execution of assignments, referred to in Art. 52, Section 1, point 3 of the legal act;
7) a write-offs constituting income of the Fund, referred to in Article 76, Section 1, point 1 of the legal act;
8) expenditure to cover the shortage of funds necessary to ensure the payment of capital pensions;
9) capital pensions, guaranteed assets and one-time payments, set from premiums recorded on the sub-account.

• Act of 13 October 1998 on the Social Insurance System
  Place of publication: (Dz. U. z 2024 r. poz. 497)