After the death of a loved one, real money often remains in the pension system. This may include funds in the ZUS subaccount, an OFE account, a guaranteed payment from someone who recently retired, and unrealized benefits for the last month. Most of these funds will not automatically go to the family. Regarding the ZUS subaccount, it is stated directly: "In this matter, we cannot act ex officio, as we do not have such authority." Without an application, the money remains waiting.
This guide shows what may be owed, where to start, what documents to prepare, how the tax works, and what the situation is with inheritance debts. You do not need to hire a paid intermediary to collect this money. ZUS emphasizes that it is sufficient to submit an application.
In brief
- Four types of funds may await after the deceased: ZUS subaccount, OFE account, guaranteed payment, and unrealized benefits (ENS).
- Payment requires your application. The application for the subaccount and OFE has no deadline. ENS must be submitted within 12 months of death.
- If the deceased was a member of OFE, you first submit the application to the fund. OFE notifies ZUS within 14 days, and ZUS divides the subaccount in the same proportions within 3 months. Without OFE, you submit the USS application directly to ZUS.
- The spouse receives half of the funds from the period of joint property transferred to their own subaccount or OFE account. The rest goes to the persons designated by the deceased, and if there are none, it enters the inheritance.
- No inheritance tax is paid on these funds. For cash payments, ZUS or OFE withholds 19% PIT.
- According to KNF, the average OFE account had about 15,000 PLN at the end of 2024. The exact amount after the deceased will be determined by ZUS or the fund after your application.
What may await after the deceased
| Funds | When they occur | Who receives |
|---|---|---|
| ZUS subaccount | deceased born after 1968 (always) or between 1949–1968 if they were a member of OFE | half from the period of joint property transferred to the spouse's subaccount, the rest for designated persons (UWU application), if none, it goes to inheritance |
| OFE account | the deceased was a member of OFE, and the funds have not yet been transferred to ZUS under the so-called slider (10 years before retirement age) | the same: half for the spouse transferred, the rest for designated persons, if none, it goes to inheritance (art. 131–132 of the OFE Act) |
| Guaranteed payment | death of a retiree who received a pension at age 65 and had a subaccount, within 3 years from the month of the first payment | designated person; without designation, the spouse remaining in joint property, in other cases, inheritance; the amount decreases by 1/37 for each full month of pension payment |
| Unrealized benefit (ENS) | the deceased was entitled to a pension or annuity that was not paid, most often for the month of death | spouse and children from the common household, then spouse and children living separately, then other family members according to art. 136 of the pension act; application within 12 months |
The subaccount is divided after death only if the deceased had not yet submitted an application for a pension at age 65 or had not acquired the right to it (art. 40e sec. 4 of the Social Insurance System Act). Later, the subaccount is included in the pension calculation. The family is then protected only by the guaranteed payment, and that for 3 years from the first payment. In other situations, such as a pension granted before age 65, ask ZUS what happened to the funds from the subaccount.
Where to start
This flowchart will help determine which application to submit first.
What funds will you collect after the deceased and where to submit the application?
Did the deceased already receive a pension from ZUS?
This determines whether the subaccount is divided or if a guaranteed payment is involved.
Was the deceased a member of OFE?
A person born after 1968 definitely has a subaccount, even without OFE.
Application first to OFE
The fund divides the account and notifies ZUS within 14 days. ZUS divides the subaccount in the same proportions within 3 months. The spouse receives half of the funds from the period of joint property transferred, designated persons receive payment, and in the absence of designated persons, the funds enter the inheritance. The application has no deadline.
USS application directly to ZUS
You can submit the USS form at the office, by mail, or through eZUS. The application has no deadline. If the deceased received an annuity, also check for unrealized benefits (ENS): you only have 12 months from the date of death for that.
Ask ZUS which OFE the deceased was in
There is no public search engine, but ZUS maintains the Central Register of OFE Members. A simple letter is sufficient, to which you attach the court decision confirming the acquisition of inheritance or a registered certificate of inheritance. ZUS responds within 30 days.
Guaranteed payment and ENS
The designated person submits an application for the guaranteed payment. Without designation, the spouse remaining in joint property has the right, and in other cases, the payment goes to the inheritance. Simultaneously, submit ENS for the month of death, no later than 12 months from the date of death.
Mainly unrealized benefit remains
The guaranteed payment is only valid for 3 years from the first pension. Check if ZUS paid the pension for the month of death. If not, submit ENS within 12 months of death. Ask ZUS about the subaccount, especially if the pension was granted before age 65.
Step-by-step instructions
- Determine if the deceased had a subaccount and OFE
Born after 1968 definitely has a subaccount. Membership in OFE will be determined by ZUS, as it maintains the Central Register of OFE Members. A person with a legal interest can submit a simple letter to ZUS (also orally for the record) with a valid court decision confirming the acquisition of inheritance or a registered certificate of inheritance. ZUS responds within 30 days.
- The deceased was in OFE: application first to the fund
The spouse presents a copy of the death certificate, a copy of the marriage certificate, and a statement of whether the property relations between the spouses changed before death. Half of the funds from the period of joint property goes by transfer to their OFE account (art. 131). The designated person presents an identity document and chooses a one-time payment or installments for a maximum of 2 years; the fund pays within 1–3 months (art. 132). Heirs without designation add a valid decision confirming the acquisition of inheritance.
- ZUS divides the subaccount itself
OFE notifies ZUS within 14 days of the division, and ZUS divides the subaccount in the same proportions within 3 months (art. 40e sec. 5 and 8 of the Social Insurance System Act). Thus, one application to OFE triggers both payments.
- Deceased without OFE or after the slider: USS application to ZUS
You submit the USS form ("Application for transfer/payment of funds from the subaccount of the insured person") at the office, by mail, or through eZUS. ZUS cannot act ex officio, but the application is not time-limited. If the deceased designated persons in ZUS, ZUS will notify them that they can submit an application.
- Simultaneously: ENS and guaranteed payment
You submit ENS to ZUS within 12 months of death if the deceased was not paid the due benefit. The order of entitled persons and documents are described in the guide on unrealized benefits (ENS). The guaranteed payment applies to the death of a retiree within 3 years from the first pension; the application is submitted by the designated person.
- Collect the money and check the tax
For payments to the designated person or heir, ZUS or OFE automatically withholds 19% flat PIT (art. 30a sec. 1 point 6 of the PIT Act). The same applies to the guaranteed payment (point 12) and for a one-time payment to the spouse from the account opened after death (points 9 and 9a). No tax is withheld for a simple transfer to the subaccount or spouse's account. There is no inheritance tax: acquisition of funds from OFE and the subaccount through inheritance is exempt (art. 3 point 5 and 7 of the Inheritance and Donation Tax Act).
Inheritance debts and bailiff
- Debts of the deceased. Funds that go to the spouse (transfer) and designated persons do not enter the inheritance (art. 131–132 of the OFE Act, art. 40e of the Social Insurance System Act). Therefore, they are not used to pay inheritance debts. This is a good reason to designate entitled persons on the UWU form during their lifetime.
- No designation. Then the funds enter the inheritance and share its fate, including debts. In the case of an indebted inheritance, consider accepting it with the benefit of inventory.
- Your own debts. Money that comes into your account is your money and is subject to execution under general rules. Guides promising a "trick" against the bailiff are misleading.
Common mistakes
- Missing the 12 months for ENS. This is the only hard deadline in this set. After that, the claim expires.
- Application for the subaccount in ZUS when the deceased was in OFE. The procedure starts with the fund, and ZUS is still waiting for its notification.
- Giving up because no one knows which OFE the deceased was in. ZUS will determine this from the register.
- Paying companies "recovering" funds. The procedure is free, and ZUS states that an intermediary is not needed.
- Reporting these amounts in SD-Z2 or in the PIT declaration. Usually unnecessary: exemption from inheritance tax arises from the law, and PIT is withheld by the payer.
- Failure to designate UWU during their lifetime. The family must go through the inheritance process instead of a simple application.
- Believing that the guaranteed payment decreases with each month waiting for the application. The amount is calculated based on full months from the first pension to the month of death (art. 25b sec. 3), not to the day of the application.
Funeral allowance is a separate matter
If you paid for the funeral, you can also receive a funeral allowance. As of January 1, 2026, it amounts to 7,000 PLN, the application is form Z-12, and the deadline is 12 months from the date of death. Details in the guide Funeral allowance 2026.
Frequently asked questions
How do I know if there is any money?
A deceased born after 1968 definitely has a subaccount. If they worked between 1999–2014, OFE is also possible, which ZUS will determine. If they received a pension granted at age 65 for less than 3 years, check for the guaranteed payment. If the deceased died during a month for which they did not receive a benefit, submit ENS.
How long does it take?
OFE pays designated persons within 1–3 months of presenting documents. ZUS divides the subaccount within 3 months of notification from the fund. Transfers for the spouse between funds occur on fixed dates: the last working day of February, May, August, and November.
Do I need a decision confirming the acquisition of inheritance?
The spouse and designated persons do not need one. Civil status acts and identity documents are sufficient. A succession document is needed when the deceased designated no one and the funds enter the inheritance, as well as when you ask ZUS to determine which OFE the deceased was in.
Will I receive half for the spouse in cash?
Not immediately. Part from the period of joint property goes by transfer to your subaccount or OFE account and will increase your future pension. You will receive cash for the part that belongs to you as a designated person or heir. A one-time payment from the account opened after the spouse's death is possible in situations described in art. 129a of the OFE Act, e.g., when you already have a pension decision.
Can I handle this remotely while living in the USA?
Yes. You can send applications by mail or submit them through eZUS, and documents from the Polish civil registry can be handled by an attorney. On the American side, check with an advisor if you need to submit form 3520: the IRS requires it when inheritances or gifts from foreign persons exceed $100,000 in a year. We wrote about this in the guide on inheritance matters from abroad.
Where can I find details for each type of funds?
We expand on them in separate guides: ZUS subaccount after the deceased (USS application), OFE and guaranteed payment, unrealized benefit (ENS), and what a subaccount is.
Sources
Status as of October 23, 2026. This guide is for informational purposes only and does not constitute legal or tax advice. For individual matters, use the ZUS helpline, eZUS, or the office, and for inheritance matters, seek legal assistance.
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