What is allowed and what is not during sick leave after the reform of April 13, 2026: codes 1 and 2, daily and incidental activities, ZUS and employer inspections, the obligation to report your address within 3 days, protection against dismissal, sick leave abroad, and free appeals to court.
Four types of funds after a deceased person (subaccount, OFE, guaranteed payment, ENS), the principle of 'OFE first', USS form without a deadline, documents, 19% withholding tax, and the truth about protection from inheritance debts. Legal status: July 2026, verified against legislative texts and zus.pl.
Who has a subaccount in ZUS and where the money comes from, valorization linked to GDP growth (+10.61% in 2026), checking in eZUS in 5 minutes, safety slider, division in divorce and inheritance, and the UWU form. Legal status: July 2026, verified against legal texts and zus.pl.
A comprehensive, practical FAQ about ZUS updated for 2026: PUE account and eZUS, trusted profile, pensions, disability benefits, survivor benefits, entrepreneurs' contributions, and an important section for the Polish diaspora regarding international matters. Each answer is concise and specific, noting that some amounts are adjusted annually, so it's advisable to confirm the latest values on zus.pl.
After the death of a person saving in the second pillar in OFE and on the ZUS sub-account, there may be funds that do not expire but are not paid out automatically; we explain how the funds from OFE are divided (half for the spouse, the rest for designated beneficiaries or heirs), what the safety glide path is, and how the separate guaranteed payment works if the retiree died within 3 years of their first pension.
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, the obligation to return overpayments, the differences between family pensions, funds from sub-accounts and OFE, guaranteed payments, and funeral allowances.
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 without losing the benefit, and how the pension relates to the 13th and 14th pensions, aimed at the Polish diaspora and referencing regulations.
The ZUS subaccount is an inheritable part of the pension capital – after the insured person's death, this money does not expire but must be claimed. 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 funeral benefit from ZUS will amount to 7000 PLN starting January 1, 2026 (for earlier deaths, it is 4000 PLN), with details on eligibility, form Z-12 completion, required documents, application submission, and important deadlines.
Unrealized benefits from ZUS refer to pensions or annuities owed to a deceased person that were not paid before their death, which eligible family members can claim by submitting the ENS form within 12 months of death.
How to apply for a Polish pension from the USA, UK, Germany – EMP forms, documents, totalization agreements, contact with ZUS through the consulate, PUE ZUS, payments to foreign accounts.