Families can claim deceased loved ones’ unpaid pensions and benefits from ZUS, but must apply within 12 months or forfeit the funds.
What Are Unrealized Benefits?
When a person entitled to a pension or disability pension doesn’t collect it before death, these benefits don’t automatically expire. The family can receive the amount due from when conditions were met until the month of death inclusive. This can be substantial sums, not just small amounts.
Who Can Claim These Benefits?
ZUS has a specific order for beneficiaries: spouses and children are first in line, followed by parents, grandchildren, siblings, and finally other heirs. This order is specified in Art. 136 of the Act on pensions and annuities from the Social Insurance Fund.
How Much Can Be Recovered?
There’s no monetary limit – the amount depends solely on the deceased’s benefit amount and the period it was due. It typically covers full monthly pensions or multiple benefits accumulated before death.
The 12-Month Deadline
Families must submit the ENS application within 12 months of the death date. After this deadline, the claim expires except when an application for further proceedings has been filed during this period. For example, if someone died in February 2026, the deadline is February 2027.
Required Documentation
The payment doesn’t occur automatically. Required documents include the death certificate, marriage/birth certificate, and a declaration. The application can be submitted at a ZUS office, by mail, or through the PUE ZUS online portal.
Tax Implications
ZUS deducts income tax from the benefit payment but not health insurance contributions. After the year ends, beneficiaries receive a PIT-11 form and must report the income in their annual tax return. This is particularly important for larger amounts that may affect tax brackets.
