Will everyone receive PLN 4,000 regardless of funeral costs?

No — ZUS reimburses the actual documented costs, up to a maximum of PLN 4,000. If the funeral cost PLN 2,500, the refund will be PLN 2,500.

Does the benefit apply to the funeral of a child?

Yes — for the funeral of an insured parent's child, or a child in its own right (including a stillborn child where a birth certificate was issued), the benefit is payable in full.

What if an employer or municipality organised the funeral?

The benefit is payable to the employer, municipality or other institution that covered the costs. If both a family member and an institution shared the costs, the benefit is split proportionally.

Is the benefit taxable?

No — the funeral benefit is exempt from income tax and is not counted as income.

Data current as of April 2026

Funeral benefit

A one-time payment of PLN 4,000 from ZUS for the person who paid for the funeral of an insured person, pensioner or disability benefit recipient. No income threshold. Apply within one year of the funeral.

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PLN 4,000

kwota świadczenia

one-off

typ

no threshold

kryterium dochodowe

Who is entitled to the funeral benefit?

The person who covered the costs of the funeral of an insured ZUS member
The person who organised the funeral of a ZUS pensioner or disability benefit recipient
Family members (spouse, children, parents, parents-in-law, grandparents, grandchildren, siblings)
An employer, municipality, institution or a stranger — if no family arranged the burial
Also for the funeral of a child (including a stillborn child) or a KRUS-insured person

The amount of PLN 4,000 has been in force since 1 March 2011 and has not been indexed since then. If funeral costs were lower than PLN 4,000, ZUS reimburses only the actual documented costs.

How to apply

ZUS — form ZUS Z-12

File the application at the ZUS branch for your place of residence or at any ZUS office. You can also apply online via PUE ZUS.

Deadline and documents

Submit within 12 months of the funeral date. Attach: death certificate, funeral invoices and proof of the deceased's insurance (e.g. employer's statement, pension award decision).

Frequently asked questions

Will everyone receive PLN 4,000 regardless of funeral costs?: No — ZUS reimburses the actual documented costs, up to a maximum of PLN 4,000. If the funeral cost PLN 2,500, the refund will be PLN 2,500.
Does the benefit apply to the funeral of a child?: Yes — for the funeral of an insured parent's child, or a child in its own right (including a stillborn child where a birth certificate was issued), the benefit is payable in full.
What if an employer or municipality organised the funeral?: The benefit is payable to the employer, municipality or other institution that covered the costs. If both a family member and an institution shared the costs, the benefit is split proportionally.
Is the benefit taxable?: No — the funeral benefit is exempt from income tax and is not counted as income.

Recently lost a loved one?

Check in the calculator whether you may also be entitled to survivor's pension, widow's pension or social assistance from MOPS.

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