How to Report a Death to ZUS While Living Abroad

After the death of a person receiving benefits from ZUS, this fact must be reported immediately — regardless of the country of death. Late reporting results in the need to return overpaid benefits.

Who Should Report the Death

• Close family members (spouse, children, parents)
• Heirs
• Person organizing the funeral (for the funeral allowance)
• Anyone who is aware of the death of the benefit recipient

Deadline for Reporting

There is no statutory deadline, but the sooner, the better. Each month of non-reporting means an additional overpayment of benefits to be returned. A practical rule: within 30 days of death.

What You Need

Documents

• Death certificate — Polish or foreign, translated by a sworn translator and bearing an apostille
• PESEL and personal data of the deceased
• Benefit number (if known)
• Your contact information

Foreign Death Certificates

A death certificate from the USA, UK, Germany, etc. must be:

• Bear an apostille (for countries party to the Hague Convention) or be legalized by the Polish consulate
• Translated into Polish by a sworn translator
• Alternatively — registered with the Polish USC (Civil Registry Office) and a Polish copy issued

Where and How to Report

Option 1: Via PUE ZUS (online)

If you have a trusted profile or e-ID, you can report the death online through PUE ZUS at pue.zus.pl. Attach a scan of the death certificate.

Option 2: By Mail

Send a registered letter with the death certificate (a certified copy or the original) to the ZUS branch appropriate for the deceased's last place of residence in Poland. Addresses of branches: www.zus.pl/o-zus/kontakt.

Option 3: Through the Polish Consulate

The Polish consulate in the USA, UK, and other countries assists with reporting to ZUS. The consulate certifies the translation and sends the documents to Poland.

Option 4: Through an Authorized Person in Poland

Issue a power of attorney (preferably notarized) for a person in Poland who will personally report the matter at the ZUS branch. This requires a power of attorney with an apostille.

What Happens After Reporting

1. ZUS registers the death in the system
2. Suspends the payment of benefits from the month following the death (the benefit for the month of death is due until the end of that month)
3. Investigates whether there are overpayments (if the benefit was received after the date of death)
4. Sends a possible request for the return of overpayment
5. Considers applications for family benefits (family pension, funeral allowance)

Benefits for the Deceased

Funeral Allowance

• 4,000 PLN one-time for the person covering the funeral costs
• Application on form Z-12, within 12 months from the date of death
• Required: death certificate + funeral bills + proof of kinship or cost coverage

Family Pension

Entitled to:

• Widow/widower (after the age of 50 or unable to work)
• Children up to 16 years old or up to 25 if studying
• Grandchildren taken into custody
• Parents (in specific cases)

Application on form ZUS Rp-2.

Unpaid Benefits

Pension for the month in which the death occurred is due to the family — a request for its payment can be made.

If the Deceased Had Pensions from Two Countries

If the person had a Polish ZUS pension and benefits from the USA (Social Security), UK, Germany, etc., the death must be reported in each country separately. The Polish social security agreement with the USA (March 1, 2009) regulates coordination, but each system operates independently.

Common Mistakes

• Delaying for months — overpaid benefits must be returned
• Sending a foreign death certificate without apostille and sworn translation
• Omitting the application for funeral allowance (12-month deadline!)
• Not informing ZUS of changes in heirs' addresses — letters may be returned
• Not verifying whether the deceased's family pension was still being paid to another person