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, there may be money left 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 subaccount (the second part of the second pillar, managed by ZUS) — paid out by ZUS upon request.
• Guaranteed payment from the ZUS subaccount — 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 subaccount 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 subaccount. Thus, the money remains in the spouse's pension system.
• The remaining part (or the whole if there was no spouse or marital property) goes to the designated persons, i.e., those named by the member in the OFE agreement. The deceased could designate any individuals and specify their percentage share.
• If no one was designated, this part 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 designated persons and heirs in cash (either as cash or by transfer), 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.

Subaccount, safety glide path, and who currently has OFE

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 subaccount, so that by the time they reach retirement age, all capital is already on the ZUS side.
• The transfer begins 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 subaccount, 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 subaccount. 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 cases: one with OFE and another with ZUS.

Guaranteed payment from the ZUS subaccount

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

When is it entitled

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

Who is the designated person and how to indicate them

• A designated person is someone indicated during the lifetime of the future retiree as entitled to the guaranteed payment.
• The indication or its changes are made at ZUS (using the form for indicating or changing designated persons). Any individuals can be indicated, and their percentage shares can be specified.
• If the retiree did not designate anyone, the designated person by law is the spouse, 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 subaccount, 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 entitled.

What application to submit

For this purpose, forms EWG-P (guaranteed payment for an adult) and EWG-M (for a minor) are used. The application must include the death certificate of the retiree and documents confirming entitlement. The guaranteed payment is made as a lump sum.

Difference between the three types of funds

How to recover money step by step

Step 1 — Determine where the funds were

Check which OFE the deceased belonged to (this information is available from ZUS and the funds) and whether they had a subaccount in ZUS. For an older person or someone 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 OFE member's death certificate, identification document 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 the acquisition of the estate.

Step 3 — Submit an application to ZUS for funds from the subaccount

Submit the USS form (application for transfer or payment of funds from the insured person's subaccount). 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.
• Monetary payments of funds from OFE and from the ZUS subaccount for designated persons and heirs are generally subject to a flat income tax, which is collected by the payer (OFE or ZUS) — the amount received is net, and these amounts are not reported in the annual PIT.
• Transfer of the marital portion to the account or subaccount of the spouse generally does not incur tax, as the funds remain in the pension system.
• These funds are not subject to inheritance and gift 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 state with an advisor or at the tax office.

Key points to remember

• Funds from OFE and the subaccount do not expire, but require a request.
• Half for the spouse in the case of marital property, the rest for designated persons, and in their absence for heirs.
• The guaranteed payment is an addition for designated persons 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 subaccount 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