OFE after death and guaranteed payment from ZUS: who is entitled to the money and how to recover it

After a person who saved in the second pillar of the pension system, money may remain in several places at once. These funds do not expire to the state, but ZUS or OFE will not pay them out automatically – a request must be submitted independently. In this guide, we explain where to look for this money, who is entitled to it, and how to recover it, as well as clarify the separate benefit known as the guaranteed payment.

Three different pools of money that remain after death

After a person insured in the new pension system, money can be found in three places, each governed by slightly different rules:

• Funds in the OFE account (Open Pension Fund) – paid out by the fund.
• Funds in the ZUS sub-account (the second part of the second pillar, managed by ZUS) – paid out by ZUS upon request.
• Guaranteed payment from the ZUS sub-account – a separate benefit for the designated person when the retiree died shortly after retiring.

The common and most important rule is: this money does not expire, but requires a request. We describe the funds from the sub-account in a separate guide, and here we focus on OFE and the guaranteed payment.

What happens to the funds in OFE after a member's death

The funds accumulated in the OFE account are subject to division and do not expire. The division looks like this:

• Half of the funds, to the extent that they were covered by marital property, goes to the deceased's spouse in the form of a transfer payment, meaning a transfer to their OFE account or their ZUS sub-account. Thus, the money remains in the spouse's pension system.
• The remaining portion (or the entirety if there was no spouse or marital property) goes to the designated beneficiaries, i.e., those named by the member in the agreement with OFE. The deceased could designate any individuals and specify their percentage share.
• If no one was designated, this portion enters the estate and is received by the heirs based on a will or statutory inheritance, confirmed by a certificate of inheritance from a notary or a court ruling.

Form of payment from OFE

Funds are paid out to beneficiaries and heirs in cash (either as a lump sum or in installments). The marital portion is generally realized as a transfer within the system unless the spouse requests a cash payout.

Sub-account, safety glide path, and who actually has OFE today

To understand where the deceased's money really lies, one must know the mechanism called the safety glide path.

What is the safety glide path

• Ten years before reaching retirement age, the funds of an OFE member begin to be gradually transferred monthly from the OFE account to the ZUS sub-account, so that by the time the retirement age is reached, all capital is already on the ZUS side.
• The transfer starts after a woman turns 50 and a man turns 55 (i.e., 10 years before the retirement ages of 60 and 65).
• From that moment on, current contributions to the second pillar are directed entirely to the ZUS sub-account, not to OFE.

Practical conclusion

The older the deceased person was, the less money remained in OFE itself, and the more was in the ZUS sub-account. For a person already retired, the entire second pillar is usually on the ZUS side. Therefore, after death, it is often necessary to conduct two parallel proceedings: one with OFE and another with ZUS.

Guaranteed payment from the ZUS sub-account

This is a separate benefit that should not be confused with ordinary inheritance of the sub-account.

When is it due

The guaranteed payment is due when the retiree died within 3 years (36 months) from the month in which ZUS first paid them the general pension (granted at age 60 for women, 65 for men), which included funds from the sub-account.

Who is the designated person and how to indicate them

• The designated person is someone named during the lifetime of the future retiree as entitled to the guaranteed payment.
• Indications or changes are made at ZUS (form for indicating or changing designated persons). Any individuals can be designated, and their percentage shares can be specified.
• If the retiree did not designate anyone, the spouse is the designated person by law, provided they were in marital property at the time of death. In other cases, the guaranteed payment enters the estate.

How the amount is calculated

Simplifying the statutory formula: from the amount of funds in the sub-account, which form the basis for calculating the pension, 1/37 of that amount is deducted for each full month of receiving the pension, counting from the month of the first payment to the month of death. The earlier the death occurs after retirement, the higher the guaranteed payment. After 36 full months, the benefit is no longer due.

What application to submit

Use forms EWG-P (guaranteed payment for an adult) and EWG-M (for a minor). Attach the death certificate of the retiree and documents confirming entitlement to the application. The guaranteed payment is made in a lump sum.

Difference between the three types of funds

How to recover the money step by step

Step 1 – determine where the funds were

Check which OFE the deceased belonged to (information is available from ZUS and the funds) and whether they had a sub-account in ZUS. For an older person or one already retired, most or all of the second pillar capital is usually on the ZUS side.

Step 2 – submit an application to OFE

Contact the deceased's fund and submit a request for payment or transfer of funds. Typically required are: a copy of the deceased member's death certificate, identification of the entitled person, and a document confirming entitlement – for the spouse, a copy of the marriage certificate and a declaration of marital property, and for heirs, a certificate of inheritance or a valid court ruling confirming inheritance acquisition.

Step 3 – submit an application to ZUS for funds from the sub-account

Submit the USS form (application for transfer or payment of funds from the insured person's sub-account). The application is free of charge and can be submitted at a ZUS office, by mail, or electronically via PUE and eZUS. There is no statutory deadline for submission. The documents are the same as for OFE.

Step 4 – if applicable, submit an application for the guaranteed payment

If the deceased was a retiree and less than 3 years have passed since the first pension, additionally submit EWG-P (or EWG-M for a minor) for the guaranteed payment.

Taxes and fees

• Applications to ZUS are free of charge.
• Cash payments of funds from OFE and from the ZUS sub-account for designated beneficiaries and heirs are generally subject to a flat income tax, which is withheld by the payer (OFE or ZUS) – the net amount is transferred, and these amounts are not reported in the annual PIT.
• Transfer of the marital portion to the account or sub-account of the spouse generally does not incur tax, as the funds remain in the pension system.
• These funds are not subject to inheritance and donation tax – in this regard, no SD-Z2 form is submitted.

Tax rules may change, so in case of doubts, it is advisable to confirm the current status with an advisor or at the tax office.

Key points to remember

• Money from OFE and the sub-account does not expire but requires a request.
• Half for the spouse in the case of marital property, the rest for designated beneficiaries, and in their absence for heirs.
• The guaranteed payment is an addition for designated beneficiaries only if the retiree died within 3 years of the first pension.
• Often, two cases must be conducted simultaneously: with OFE and with ZUS.

Related guides

• Funds from the ZUS sub-account after the deceased – inheritance and USS application
• Family pension from ZUS – who is entitled and how to submit an application
• Unrealized ZUS benefits after the deceased (ENS application)
• Funeral benefit 2026 – amount and Z-12 application