After the death of a person saving in the second pillar in OFE and on the ZUS subaccount, there may be funds that do not expire but are not paid out automatically; this article explains how the funds from OFE are divided, what the safety glide path is, and how the separate guaranteed payment works if the retiree died within 3 years of their first pension.
Obszerne, praktyczne FAQ o ZUS aktualne na 2026 rok: konto na PUE oraz eZUS i profil zaufany, emerytury, renty i zasiłki, świadczenia po śmierci, składki przedsiębiorców oraz ważny dla Polonii dział o obsłudze spraw z zagranicy. Każda odpowiedź jest zwięzła i konkretna, z zastrzeżeniem, że część kwot jest co roku waloryzowana, więc najnowsze wartości warto potwierdzić na zus.pl.
Unrealized benefits from ZUS refer to pensions or annuities owed to a deceased person that were not paid out before their death; eligible family members can claim these by submitting the ENS form within 12 months of death.
The funeral benefit from ZUS will amount to 7000 PLN starting January 1, 2026 (for earlier deaths, it is 4000 PLN), and this article explains eligibility, how to fill out form Z-12, required documents, application submission procedures (including from abroad), and important considerations, with a deadline of 12 months from the date of death.
The ZUS subaccount is an inheritable part of the pension capital - after the insured person's death, this money does not expire, but one must apply for it. We explain what a subaccount is, who is entitled to the funds (spouse, designated persons, heirs), why one must first go to OFE, how to submit the USS application, what documents to prepare, how much tax is deducted (19 percent), and why there is no deadline.
The family pension from ZUS is a benefit for the family of a deceased person, explaining who is entitled (children, widow or widower, parents), until when a studying child receives it, how much it amounts to (85, 90, or 95 percent, one total pension divided equally), how to fill out the ERR application, how to earn additional income without losing the benefit, and how the pension relates to the 13th and 14th pensions, aimed at the Polish diaspora and referencing regulations.
After the death of a pensioner or disability pensioner, the benefit does not disappear, but it is also not inherited like ordinary property; this guide clarifies the entire situation regarding the last unpaid pension, repayment obligations, family pensions, sub-account and OFE funds, guaranteed payments, and funeral benefits.
How to apply for a Polish pension from the USA, UK, Germany — EMP forms, documents, totalization agreements, contacting ZUS through the consulate, PUE ZUS, payments to foreign accounts.
Step-by-step procedure: required documents, where to send them, deadlines, benefits for the deceased (funeral allowance, family pension).