Note: this guide is for informational purposes and is based on regulations in force in Poland (as of June 2026). Amounts and rules may change. In case of doubts, contact ZUS, KRUS, or the appropriate office directly.
What is the funeral benefit
The funeral benefit is a one-time payment from ZUS intended to cover funeral costs. It is granted in the event of the death of a person insured with ZUS or a person receiving benefits from ZUS, and in certain cases, also to a family member. The benefit is paid to the person who actually incurred the funeral costs.
The legal basis is Articles 77 to 81 of the Act of December 17, 1998, on pensions and annuities from the Social Insurance Fund. The official rules are described by ZUS and the government portal gov.pl.
The most important change in 2026
For 14 years, the funeral benefit was 4000 PLN. From January 1, 2026, the amount increased to 7000 PLN.
Beware of the trap. The higher amount of 7000 PLN applies to deaths that occurred from January 1, 2026. If the death occurred earlier, the old amount of 4000 PLN applies, even if you submit the application in 2026. The date of death, not the date of application submission, is decisive.
From 2026, the amount of the benefit will be subject to periodic valorization (from March 1), provided that the statutory conditions regarding price increases are met. It is always advisable to check the current amount on the ZUS website before submitting an application.
How much will you receive
This depends on who organized and paid for the funeral.
| Who covered the costs | How much ZUS pays |
|---|---|
| Family member | Full lump sum (7000 PLN), regardless of the actual cost of the funeral |
| Person outside the family (e.g., neighbor, friend, partner) or institution (employer, municipality, nursing home, church) | Reimbursement of actual, documented costs, but not more than 7000 PLN |
This is a very important distinction. A family member receives the full 7000 PLN, even if the funeral cost less. A person outside the family only receives what they actually spent (up to the limit), so they must have receipts for each item.
Who does the law consider family
The family circle includes, among others: spouse (including in separation), parents, stepfather, stepmother, adoptive parents, biological and stepchildren, adopted children and those taken for upbringing, siblings, grandparents, and grandchildren. Persons outside this circle are reimbursed according to actual costs.
If costs were covered by several people
If the funeral costs were incurred by more than one person or institution, the benefit is divided proportionally to the expenses incurred. Each payer then submits a separate application and attaches their receipts.
| Element | Value |
|---|---|
| Amount of the benefit to be divided | 7000 PLN |
| Costs incurred by 2 people (50/50) | 3500 PLN each |
Deadline: you have 12 months
The application for the funeral benefit must be submitted within 12 months from the date of death. After this period, the right to the benefit generally expires.
Exception: if, for reasons beyond your control, it was not possible to organize the funeral in the normal time (for example, later discovery or identification of the body), the 12-month period is counted from the date of the funeral. In such a case, you must attach a document confirming the reason for the delay (e.g., a certificate from the police or prosecutor's office or a copy of the death certificate).
Form Z-12
The basic document is the application Z-12 (Application for payment of the funeral benefit). It can be downloaded and printed from the ZUS website, filled out at a ZUS office, or submitted electronically via the Electronic Services Platform (PUE/eZUS). The current template can be found on the ZUS forms page regarding the funeral benefit.
What documents to prepare
- completed form Z-12,
- shortened copy of the death certificate (in case of death abroad - foreign death certificate, if necessary with translation),
- original invoices and receipts for the funeral (if the originals were submitted to the bank - copies certified by the bank),
- documents confirming kinship or affinity with the deceased (e.g., marriage certificate, birth certificate),
- identity document of the person submitting the application,
- if necessary, a certificate from the employer confirming insurance coverage,
- power of attorney if the application is submitted by an attorney.
ZUS can obtain a copy of the death certificate from the registry if you provide the deceased's data (first name, last name, PESEL or date and place of birth, and date and place of death). However, it is always advisable to have the documents on hand.
Where and how to submit the application
- in person at a ZUS office (the one that paid benefits to the deceased, or the one appropriate for your place of residence),
- by mail,
- electronically via the ZUS Electronic Services Platform (PUE/eZUS),
- often also through the funeral home, which assists with formalities,
- from abroad - via PUE/eZUS or through the Polish consulate.
Submitting the application is free of charge. ZUS pays the benefit within 14 days from the clarification of the last circumstance necessary for its granting.
Other systems: KRUS, uniformed services
Not everyone was insured with ZUS. If the deceased was a farmer, the funeral benefit is paid by KRUS on similar principles. In the case of officers and soldiers, funeral benefits may be provided by the relevant ministries (MSWiA, MON). It is advisable to first determine where the deceased was insured to submit the application to the appropriate institution.
For the Polish diaspora: death abroad
If the deceased was receiving a Polish pension or annuity from ZUS, the family can usually apply for the funeral benefit from ZUS even if the death occurred abroad and the funeral took place outside Poland. Key rules:
- a foreign death certificate will be required, translated by a sworn translator if necessary,
- invoices for the funeral issued abroad are also proof of incurred costs,
- the application can be submitted via PUE/eZUS or through the Polish consulate,
- if the deceased was insured in another EU or EFTA country, the equivalent of the funeral benefit may be paid by the local institution - in that case, the rules and amounts are determined by the country of insurance. In case of doubts, contact ZUS or the insurance institution in the country of residence.
If you are bringing the body or ashes back to Poland, the family usually bears the transportation costs. The funeral benefit from ZUS can help partially cover these costs, but it is not a dedicated benefit for international transport.
What people do not know (tricks and traps)
- The date of death is decisive, not the date of the application. A death in 2025 means 4000 PLN, even if you submit the application in 2026.
- The family receives the full lump sum. A family member receives the entire 7000 PLN, even if the funeral was cheaper - and does not have to account for every penny.
- A person outside the family must have receipts. Without documented costs, ZUS will not pay a refund and will pay at most what was actually spent.
- Collect invoices in your name. The benefit goes to the person who incurred the costs. If the invoices are issued to another person, there may be problems with payment.
- Funeral home and assignment. Often, the funeral home settles the benefit directly with ZUS (so-called assignment) and reduces the invoice. In that case, the company receives the benefit, and the family does not receive a transfer - check the terms under which you sign the contract.
- The 12-month deadline is unforgiving. Ignorance of the regulations does not extend the deadline. After a year, the claim generally expires.
- This is not the same as an unrealized benefit. The funeral benefit covers funeral costs. Unpaid pension or annuity of the deceased is a separate benefit (ENS application). You may be entitled to both.
- The funeral benefit is not taxable. There is no income tax on it (unlike an unrealized benefit).
Examples
Example 1 - daughter organizes her mother's funeral
The mother died in February 2026 and was receiving a pension from ZUS. The daughter paid for the funeral (cost 9000 PLN). As a family member, she will receive the full lump sum of 7000 PLN, regardless of the fact that the funeral cost more.
Example 2 - cheaper funeral in the family
A modest funeral cost 5000 PLN, organized by the deceased's son. As a family member, he will still receive the full 7000 PLN.
Example 3 - funeral paid for by a neighbor
A kind neighbor buried a lonely person (cost 6000 PLN). As a person outside the family, he will receive reimbursement of actual costs, which is 6000 PLN, provided he presents receipts.
Example 4 - death in 2025
The father died in December 2025, and the family submitted the application in January 2026. The amount of 4000 PLN applies because the date of death is decisive.
How to get the benefit - step by step
- Determine where the deceased was insured (ZUS, KRUS, uniformed services).
- Collect and keep all invoices and receipts for the funeral.
- Download and fill out form Z-12.
- Prepare the death certificate and documents confirming kinship.
- Submit the application to ZUS (in person, by mail, via PUE/eZUS, or through the funeral home).
- Do this before the 12 months from the date of death expire.
- Keep the confirmation of application submission.
- In case of refusal, consider appealing within a month.
Can I appeal
Yes. If ZUS refuses to pay, you can appeal to the labor and social insurance court. The appeal is submitted through the ZUS branch that issued the decision, within a month of its delivery. The procedure is free of charge.
Frequently asked questions
How much is the funeral benefit in 2026
7000 PLN for deaths from January 1, 2026. For earlier deaths, the amount is 4000 PLN.
Will I receive the full 7000 PLN if the funeral was cheaper
Yes, as long as you are a family member. A person outside the family receives reimbursement of actual costs up to the limit.
Which form should I submit
Form Z-12 - application for payment of the funeral benefit.
How much time do I have
12 months from the date of death (in exceptional situations from the date of the funeral).
Can I submit an application from abroad
Yes, via PUE/eZUS or through the Polish consulate. Prepare the foreign death certificate and invoices.
Is the funeral benefit taxable
No, there is no income tax on it.
Checklist
- The insurance institution of the deceased has been identified (ZUS, KRUS, ministry).
- Original invoices and receipts for the funeral have been collected.
- Form Z-12 has been filled out.
- The death certificate and kinship documents have been prepared.
- The application has been submitted before the 12-month deadline.
- Confirmation of application submission has been retained.
- Checked whether the funeral home has not already settled the benefit through assignment.
- In case of refusal, checked the possibility of appealing within a month.
Legal basis
- Articles 77 to 81 of the Act of December 17, 1998, on pensions and annuities from the Social Insurance Fund (with subsequent amendments, including the amendment raising the benefit amount from January 1, 2026).
- Official information from the Social Insurance Institution (ZUS) and the government portal gov.pl.
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