Funds from the ZUS Subaccount: Money That Can Be Inherited. What It Is, Who Is Entitled to It, and How to Withdraw It (USS Application)

Note: this guide is for informational purposes and is based on regulations in force in Poland (as of June 2026). Rules and amounts may change. In case of doubts, contact ZUS directly or your OFE.

What is a ZUS Subaccount

A subaccount is a separate part of your individual account at ZUS. It can be compared to a separate compartment where part of the pension contribution and funds transferred from Open Pension Funds (OFE) are recorded. The subaccount has existed since 2011 and most people born after 1948 who worked after that date, especially all OFE members, have one.

This is not money physically sitting in a bank account. It is an accounting entry at ZUS that increases your future pension capital. However, it has one unique feature that many people are unaware of.

Most Important: This Money Can Be Inherited

Unlike a regular pension from the first pillar, the funds recorded in the subaccount are subject to division and payout after death. This means that when the insured person dies, the money does not go to the state but goes to their closest relatives or to previously designated persons.

This is one of the most commonly overlooked mechanisms in the Polish system. According to data cited in the media, Polish subaccounts hold an average of several tens of thousands of zlotys, and many families never apply for them simply because they do not know they are entitled to them.

Where the Money in the Subaccount Comes From

Part of your pension contribution goes to the subaccount:

• if you are NOT a member of OFE - 7.3 percent of the contribution base goes to the subaccount,
• if you are a member of OFE - 4.38 percent goes to the subaccount, and the remaining 2.92 percent goes to OFE.

Additionally, if your funds were ever transferred from OFE to ZUS (the so-called safety slider before retirement), they are also recorded in the subaccount.

How the Subaccount Differs from a Regular Pension Account

It is the possibility of inheritance that makes the subaccount so important for the deceased's family.

Who Is Entitled to Funds After Death

The order is as follows:

• Spouse - if the deceased was married, the spouse receives half of the funds accumulated in the subaccount during the period of joint property. These funds go to their own subaccount or OFE account (this is called a transfer payout, not cash).
• Designated Persons - the remaining part (or all, if there was no spouse) is paid out by ZUS to the persons previously indicated by the deceased. These individuals receive the money in cash to their account.
• Heirs - if the deceased did not designate anyone, the funds become part of the estate and are allocated to the heirs according to general rules.

Designate Beneficiaries (Important Tip)

The simplest way for the money to quickly and without probate reach the chosen person is to designate beneficiaries while still alive.

• if you belong to OFE - you designate beneficiaries in your fund,
• if you only have a subaccount at ZUS - you can designate beneficiaries in ZUS,
• designations can be changed at any time.

If you do not designate anyone, the family can still recover the funds, but more often a probate process will be needed.

Most Important Tip: OFE First, Then ZUS

If the deceased was simultaneously a member of OFE, the division and payout procedure is initiated by OFE, not ZUS. In practice, this means that you first submit the application to the fund (OFE). OFE divides the funds, pays its part, and notifies ZUS. Only then does ZUS pay out the funds from the subaccount.

If the deceased was not in OFE (or was already a pensioner), you handle the formalities directly with ZUS.

Is There a Deadline for Submitting the Application

This is another thing that many people do not know. In the case of funds from the subaccount and OFE, there is no statutory deadline for submitting an application. You can apply for them even after many years.

Note, do not confuse this with other benefits after the deceased. Unclaimed pension or annuity (ENS application) has a deadline of 12 months from the date of death, and the funeral benefit also has a 12-month deadline. Funds from the subaccount and OFE are exceptional in this regard, as they do not expire over time.

USS Form

To collect funds from the subaccount after the deceased, you submit an application USS (Application for Payment of Funds from the Subaccount) to ZUS. You can find the form template on the ZUS website regarding subaccounts. If the deceased was in OFE, you must also complete the formalities with the fund simultaneously.

What Documents to Prepare

• USS application (and application to OFE if the deceased was a member),
• shortened copy of the death certificate (in case of death abroad - foreign death certificate, translated if necessary),
• shortened copy of the marriage certificate - when the spouse is applying,
• document confirming the identity of the applicant,
• if the funds are to enter the estate - a valid court decision confirming the acquisition of the estate or an act of inheritance confirmation.

Where and How to Submit the Application

• in person at a ZUS office,
• by mail,
• electronically through the Electronic Services Platform of ZUS (PUE/eZUS),
• from abroad - via PUE/eZUS or through a Polish consulate.

Submitting the application is free of charge.

How Much Time Does ZUS Have

ZUS has a maximum of 3 months to pay out the funds. The deadline starts from the day a complete and correctly filled application with all attachments is received at the office. If the deceased was in OFE, the process at ZUS begins after receiving notification from the fund.

Is Tax Deducted from the Payout

Yes, but the payer handles it for you. The payout of funds from the subaccount and OFE after death is generally subject to a 19 percent flat income tax. The tax is collected by either OFE or ZUS, so the entitled person usually receives the amount already reduced by tax and does not need to submit an additional tax form.

Importantly, the payout of funds from the subaccount and OFE is not subject to inheritance and donation tax - no SD-Z2 form needs to be submitted.

Guaranteed Payout - A Separate Case

If a person who retired after reaching 65 years of age and had a subaccount dies within 3 years of the first pension payout, the designated beneficiaries may be entitled to a so-called guaranteed payout. This is a one-time benefit calculated based on the funds from the subaccount, reduced by any pensions already received from that part. This is a separate mechanism from the usual division of funds after death.

How to Check the Balance of the Subaccount

The easiest way to check the subaccount balance is to do it yourself:

• log in to the Electronic Services Platform of ZUS (PUE/eZUS),
• find information about the account and subaccount balance,
• once a year, ZUS also sends an Information about the insured person's account balance.

If you are checking the matter after a deceased relative, the data about their subaccount and any OFE is established at ZUS and the fund based on the application and documents.

What People Most Often Do Not Know

• That this money even exists. The subaccount is not a pension - it is an inheritable part of the capital that must be applied for.
• That ZUS will not inform the family on its own. It is the relatives who must submit the application.
• That there is no deadline. Funds can be recovered even after years (unlike ENS or funeral benefit).
• That you first go to OFE, not ZUS, if the deceased was a member of the fund.
• That the spouse receives half as a transfer, not cash - the money goes to their subaccount or OFE.
• That you can designate beneficiaries in advance to avoid probate.
• That a 19 percent tax is deducted from the payout, but there is no inheritance or donation tax.

Examples

Example 1 - Deceased Husband, OFE Member

Mr. Andrzej was a member of OFE and had a subaccount at ZUS. After his death, his wife first submits an application to OFE. She receives half of the funds from the period of joint property as a transfer to her pension account, and the remaining part goes to the persons designated by her husband. ZUS pays out the part from the subaccount after being notified by the fund.

Example 2 - Deceased Without OFE

Ms. Teresa was not in OFE but had a subaccount at ZUS. Her son, designated as a beneficiary, submits the USS application to ZUS and receives the funds in his account, reduced by 19 percent tax.

Example 3 - No Designation of Beneficiaries

The deceased did not designate anyone. To recover the funds, the family must first conduct a probate process and then submit the application along with the decision confirming the acquisition of the estate.

How to Recover Funds - Step by Step

1. Determine if the deceased was a member of OFE (if so - start with the fund).
2. Prepare the death certificate and (if necessary) the marriage certificate.
3. Determine if the deceased designated beneficiaries.
4. Submit the USS application to ZUS (and the application to OFE if applicable).
5. If there are no designated persons, conduct the probate process and attach the decision.
6. Wait for the payout - ZUS has up to 3 months from the complete application.
7. Remember that the amount will come after deducting the 19 percent tax.

See Also

• Unclaimed Benefits from ZUS After the Deceased (ENS Application) - 12-Month Deadline
• Funeral Benefit 2026 - Amount, Form Z-12, and How to Submit an Application

Frequently Asked Questions

Do the funds from the subaccount expire if I do not apply

There is no statutory deadline for the application for funds from the subaccount and OFE. However, it is advisable not to delay to avoid complications.

Do I have to conduct a probate process

Not always. If the deceased designated beneficiaries, a probate process is not necessary. It is only required if no one was designated.

Where to submit the application first

If the deceased was in OFE - first to the fund. If not - directly to ZUS.

What is the tax rate

19 percent flat income tax, deducted by OFE or ZUS. There is no inheritance or donation tax.

Can I handle this from abroad

Yes, through PUE/eZUS or through a Polish consulate. Prepare the death certificate, translated if necessary.

Checklist

• Checked if the deceased had a subaccount and if they were a member of OFE.
• Determined if beneficiaries were designated.
• Prepared the death certificate and (if necessary) the marriage certificate.
• Submitted the application to OFE (if applicable), and then USS to ZUS.
• If no beneficiaries were designated - conducted the probate process.
• Took into account the deduction of 19 percent tax from the payout.

Legal Basis

• Act of October 13, 1998 on the Social Insurance System - provisions on the subaccount, its valorization, and the division and payout of funds after death (including Articles 40a-40e).
• Act of August 28, 1997 on the Organization and Functioning of Pension Funds - rules regarding OFE and designated persons.
• Official information from the Social Insurance Institution (ZUS).