Pension After Death: What Happens to the Deceased's Benefits and What Next

After the death of a pensioner or disability pensioner, the benefit does not automatically disappear, but it is also not inherited like ordinary property. Different amounts go to different people and in different ways, and some of them cannot be claimed without a separate application. This guide clarifies the entire situation: what happens to the last pension of the deceased, when the obligation to return arises, and where further benefits are directed. We describe the details of each in separate, related guides.

Key Points at a Glance

After the death of a person receiving a pension or disability pension from ZUS, several separate matters are initiated, which must not be confused:

• Last benefit of the deceased — is due for the entire month in which the death occurred. If it has not been paid, the family can claim it as an unrealized benefit.
• Overpayment — if ZUS transferred the pension for the month or months following the month of death, the money must be returned. Often, the bank does this automatically.
• Family pension — this is not the inheritance of the deceased's pension, but a new, independent benefit for eligible family members.
• Funds from sub-accounts and OFE and guaranteed payment — one-time money for designated persons or heirs.
• Funeral allowance — reimbursement of funeral costs for the person who incurred them.
• Death notification — the formal start of most of these matters, including from abroad.

1. Last Pension or Disability Pension and the Day of Death

The right to a pension or disability pension expires on the day of death, but the benefit is due for the entire month in which the death occurred — regardless of whether the person died on the first, fifteenth, or last day of the month. The full amount is always due for the month of death.

If this due amount has not actually been paid (for example, if the death occurred before the payment date), it becomes an unrealized benefit. This also applies to situations where the deceased submitted an application for a pension or disability pension, but ZUS did not manage to issue a decision or pay the money.

The circle of those entitled to the unrealized benefit, in the order specified by law: spouse, children living with the deceased in a common household, other family members living in a common household (including parents), and only then other heirs. A key deadline of 12 months from the date of death applies for submitting the application — after this period, the claim expires. We describe the full procedure in a separate guide on unrealized benefits.

2. Overpayment and Obligation to Return

The opposite situation to an unrealized benefit: ZUS paid the pension for the month or months following the month of death. Such an amount is undue and must be returned.

• Transfer to the account — the bank is obliged to return to ZUS the funds deposited after the death of the account holder, unless they have been previously paid to other persons. Therefore, the family should not withdraw money that was credited after the death on their own.
• Postal transfer or cash — if the benefit was collected by another person, ZUS will demand the return of the undue amount.

Important distinction: benefits for the month in which the death occurred do not need to be returned — they are due. Only amounts for the period after that month are returned.

3. Family Pension — Income in Place of the Deceased's Pension

A family pension is a new, independent benefit for eligible family members of a person who, at the time of death, had the right to a pension or disability pension (or met the conditions). It is not the inheritance of the deceased's pension — it has its own rules and its own amount.

Eligible persons include widows or widowers (upon meeting age, disability, or child-rearing conditions), children (up to 16 years old or up to 25 years old if studying), and in certain situations, grandchildren, siblings, and parents. Everyone is entitled to one total family pension, divided equally. The lowest family pension is indexed every year on March 1 — check the current amount at zus.pl. We discuss the full conditions and widow's pension in a separate guide.

4. Funds from Sub-Accounts, OFE, and Guaranteed Payment

These are one-time funds, independent of the family pension:

• Sub-account in ZUS and account in OFE — funds are subject to division and payment after the death of the insured. They go to persons designated by the deceased or to heirs, and in the case of joint property, half from the period of marriage goes to the sub-account or account of the spouse.
• Guaranteed payment — a one-time benefit for a designated person when the pensioner died within 3 years from the month in which they first received the pension.

How to check if the deceased designated beneficiaries, how to submit an application, and how the division is calculated — we describe in a separate guide on OFE, sub-accounts, and guaranteed payments.

5. Funeral Allowance

The funeral allowance is a reimbursement of funeral costs for the person who incurred them. As of January 1, 2026, the amount increased from 4000 PLN to 7000 PLN (the date of death determines the amount, not the date of application). The application is submitted on form Z-12 within 12 months from the date of death. Details in a separate guide.

6. How to Report a Death to ZUS, Including from Abroad

Most matters begin with the formal notification of death. In the case of death in Poland, the death certificate is prepared by the Civil Registry Office based on the death card. In the case of death abroad, the foreign death certificate must be registered (transcribed) in the Polish USC to obtain a Polish copy, which is necessary, among other things, for the funeral allowance. ZUS usually learns of the death from the PESEL register, but applications for benefits still need to be submitted separately — the death does not resolve itself.

Table: Who Gets What and How

Common Mistakes and Traps

• Confusing unrealized benefits with family pensions — these are two different applications and two different benefits.
• Missing the 12-month deadline for unrealized benefits and funeral allowances.
• Spending money that was credited after death — this is an overpayment to be returned.
• Assuming that ZUS will handle everything automatically — one must apply for the money.
• Lack of a Polish death certificate in the case of death abroad — without transcription, ZUS will not pay the funeral allowance.
• Assuming that pensions are inherited like property — only certain funds are included in the estate.

Related Guides

• Unrealized Benefits from ZUS After the Deceased (Application ENS)
• Family Pension from ZUS — Who is Entitled and How to Submit an Application
• OFE After Death and Guaranteed Payment — How to Recover Money
• Funeral Allowance 2026 — Amount and Application Z-12
• Bank Account After the Death of a Spouse — Blockage, Disposition, Return