Money from ZUS and OFE after the death of a loved one: subaccount, guaranteed payment, and ENS – a complete guide (2026)

After the death of a loved one, real money often remains in the pension system: funds in the ZUS subaccount, an account in OFE, guaranteed payment for a newly retired person, and unpaid benefits for the last month. The key thing you need to know: ZUS and funds do not seek entitled persons ex officio – the Institution states directly: "In this matter, we cannot act ex officio, as we do not have such a right." Without an application, this money simply sits idle. This guide walks you through everything: what exactly is subject to payment, where to start (the 'OFE first' principle), what forms and documents to prepare, what the taxes are – and how the issue of protecting these funds from inheritance debts really looks.

Last verification: July 21, 2026. Informational material – not legal advice. For individual matters, use the ZUS helpline, eZUS, or a branch; to obtain funds you do not need any paid intermediary company (this is ZUS's official position).

In brief

What exactly may be waiting after the deceased

Step-by-step instructions

1. Determine if the deceased had a subaccount and OFE

   Born after 1968 = subaccount definitely exists. You can check OFE membership by applying to ZUS (which maintains the Central Register of OFE Members) – attach the death certificate and proof of kinship; there is no public search engine. Don't know the fund 'from papers'? That's not a problem – ZUS will indicate the right one.

2. The deceased was in OFE → application first to the fund

   Spouse: death certificate, marriage certificate, statement on property relations – half of the funds from the period of community goes by transfer to your OFE account (you can also request a payment if you meet the conditions). Designated persons: identity document + payment form (lump sum or installments up to 2 years) – the fund pays within 1 to 3 months. Heirs without designation: additionally, a valid ruling on the acquisition of inheritance or a certificate of inheritance.

3. ZUS divides the subaccount 'mirroring' – itself

   OFE notifies ZUS of the division within 14 days (art. 40e sec. 5), and ZUS divides the subaccount within 3 months according to the same proportions. The one-stop principle thus works in one direction: one application to OFE triggers both payments.

4. Deceased without OFE (or after 'slider') → USS application to ZUS

   You submit the USS form ('application for transfer/payment of funds from the subaccount') at a branch, by mail, or via eZUS. ZUS emphasizes: it cannot act on its own – it waits for your application, but the application is not subject to any deadline.

5. Simultaneously: ENS and guaranteed payment

   ENS – application to ZUS within 12 months from death (benefit for the month of death, if it was not paid). Guaranteed payment – if the deceased was a retiree for less than 3 years: application by the designated person (in the absence of designation – spouse).

6. Receive the money and settle the tax (usually: do nothing)

   Upon cash payment, ZUS/OFE automatically withholds 19% flat PIT (art. 30a sec. 1 point 6 of the PIT Act) – you do not report this in your declaration. Transfer to the spouse's subaccount/account is tax-neutral (tax will appear only upon future payment). There is never an inheritance or gift tax – OFE and subaccount funds are statutorily excluded (art. 3 point 5 and 7 of the SD Act), so you do not submit SD-Z2 for these amounts.

Protection against bailiffs – the honest version

• Inheritance debts: funds paid to the spouse (transfer) and designated persons do not enter the inheritance (art. 132 of the OFE Act, art. 40e of the SUS Act) – creditors of the deceased have no claim to them, and you are not liable for them for inheritance debts. This is a legal, statutory construct – and the best argument to designate entitled persons during their lifetime (UWU form).
• No designation = inheritance: then the funds share the fate of the inheritance – they enter the estate and may be used to satisfy inheritance debts (consider accepting with the benefit of inventory).
• Your own debts: upon being credited to your bank account, they are ordinary funds – subject to execution like any others (with the standard exempt amount). No 'trick' changes this, and promising guides mislead.

Common mistakes

• Missing the 12 months for ENS – the only deadline in this set; the claim expires irrevocably.
• Submitting an application for the subaccount at ZUS when the deceased was in OFE – the procedure starts with the fund; ZUS will wait for its notification anyway.
• Giving up 'because we don't know OFE' – ZUS will determine the fund from the register; just ask.
• Paying companies 'recovering' these funds – the procedure is free and simple; ZUS officially warns that an intermediary is not needed.
• Reporting payments in SD-Z2 or in the annual PIT – unnecessary: SD is statutorily excluded, PIT is withheld at source.
• Lack of UWU designation during life – the family goes through the entire inheritance process instead of a simple application.
• Delay upon the death of a fresh retiree – guaranteed payment decreases by 1/37 monthly.

Frequently asked questions

How do I know if there is any money at all?

Simple algorithm: deceased born after 1968 → subaccount definitely exists; worked between 1999–2014 → very likely OFE (ZUS will determine); received a pension for less than 3 years → check for guaranteed payment; died during the month with a benefit → ENS. One application to ZUS/OFE clarifies everything.

How long does it take?

OFE pays within 1–3 months from the complete documents; ZUS divides the subaccount within 3 months from the fund's notification. Realistically: a quarter to half a year from the application.

Do I need a ruling on the acquisition of inheritance?

Spouse and designated persons – no (civil status acts and identity are sufficient). A succession document is only needed if the deceased did not designate anyone and the funds enter the inheritance.

Half for the spouse – will I receive it in cash?

The 'community' part goes by transfer to your subaccount/OFE account (it will fund your future pension); cash immediately comes into play for the part due to you as a designated person or heir. Exceptionally, a lump-sum payment from the open account due to the spouse's death is possible – upon meeting statutory conditions.

I live in the USA – can I handle this remotely?

Yes: applications by mail or via eZUS (you can confirm your trusted profile at the consulate), USC documents will be obtained by an attorney, and payment can go to the designated account. Check American obligations (e.g., reporting inheritance > 100,000 USD on form 3520) with your advisor – we wrote about them in the guide on foreign matters.

Where are the details for each type of funds?

Step-by-step expansions: ZUS subaccount after the deceased (USS application), OFE and guaranteed payment, unpaid benefit (ENS), and what a subaccount actually is.

Fact-check summary

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