2026 funeral allowance: conditions and payment arrangements

Formalities can be burdensome after a loss. We help establish the required documents and prepare the application. The amount and payment arrangements depend on the particular circumstances; the steps are explained below.

Help settling funeral costs using the ZUS allowance

Organising a funeral alone is not enough. The applicant must have paid costs, and there must be a qualifying entitlement relating to the deceased, such as ZUS insurance, a retirement or disability pension, or qualifying family-member status in relation to an insured person or recipient of a specified benefit. ZUS lists other qualifying situations too. ZUS determines entitlement.

We help prepare form Z-12 and authorisation for payment to the funeral director's account. Any arrangement without an advance payment is agreed individually after checking the circumstances, documents and quote. We confirm the scope, any additional payment and its due date before services are ordered.

With a signed application, authorisation and required documents, we help contact ZUS. The benefit is settled after it is awarded, according to the agreed quote. ZUS may ask for further explanations if necessary.

We provide support at every stage: reporting the death, preparing documents and organising a funeral ceremony in accordance with the family's and deceased's wishes.

What is the funeral allowance in 2026, and from when?

For deaths from 1 January 2026, the allowance is PLN 7,000; for deaths up to 31 December 2025, PLN 4,000 applies even if the application is made later. If the conditions are met, a family member who paid the costs receives the full applicable amount. Another entitled payer receives reimbursement up to documented costs and the applicable limit. Where several people paid, the allowance is divided proportionally.

• if the death occurred by 31 December 2025 - the previous amount of PLN 4,000applies, even if you apply in 2026;
• for deaths from 1 January 2026 the applicable limit is PLN 7,000; the amount paid depends on the conditions described being met.

Indexation is conditional: the statutory mechanism provides for a change from 1 March when the relevant price index for the previous year exceeds 105. This does not mean an automatic annual increase. We check the current amount with ZUS.

Who qualifies for the funeral allowance?

Organising a funeral alone is not enough. The applicant must have paid costs, and there must be a qualifying entitlement relating to the deceased, such as ZUS insurance, a retirement or disability pension, or qualifying family-member status in relation to an insured person or recipient of a specified benefit. ZUS lists other qualifying situations too. ZUS determines entitlement. For deaths from 1 January 2026, the allowance is PLN 7,000; for deaths up to 31 December 2025, PLN 4,000 applies even if the application is made later. If the conditions are met, a family member who paid the costs receives the full applicable amount. Another entitled payer receives reimbursement up to documented costs and the applicable limit. Where several people paid, the allowance is divided proportionally.

How do you apply for the funeral allowance?

An entitled person can submit Z-12 in person, by post or electronically through eZUS. A funeral director can also act as an intermediary: we forward the signed paper application and documents to ZUS. This help requires the applicant's cooperation and signature.

Deadline: 12 months

Documents usually need to be submitted within 12 months of death. If the body is found or identified later, or another wholly independent obstacle occurs, the deadline is 12 months from the funeral. The reason for delay must be documented. ZUS also describes a special exception related to the war in Ukraine.

Payment after entitlement is established

ZUS pays no later than 14 days after the final circumstance necessary to establish entitlement has been clarified. Submitting the application alone does not automatically start that period.

Which documents are required?

• completed form Z-12,
• A foreign death record if it was issued abroad. A Polish death record is not a mandatory attachment to Z-12. For stillbirth, the separate documents specified by ZUS apply.
• Original bills documenting funeral costs, including those from other providers. If originals were submitted to a bank, bank-certified copies are needed. Authorisation for the funeral director does not replace these documents.
• The declaration in the application about the family relationship to the deceased; additional documents if the circumstances or ZUS require them.
• a document confirming the deceased's insurance entitlement , if requested by ZUS.

The document list depends on the circumstances. Before submission, we check the current Z-12 form and ZUS instructions linked in the sources below.

Settlement with the funeral director: authorisation in Z-12

When applying through a funeral director, Z-12 can authorise the director to receive all or part of the awarded benefit. Authorisation does not replace bills or guarantee an award.

1. We agree the quote, expected benefit amount and payment terms. You sign the application and the appropriate authorisation.
2. We submit Z-12 with the invoice and documents.
3. After awarding the benefit, ZUS pays all or part to the funeral director in accordance with the authorisation.
4. We settle the amount received according to the agreed quote and payment terms.

If the awarded funds cover the full agreed cost, no balance needs to be covered from other funds. Otherwise a difference remains. How and when to pay it must be agreed separately.

Calculate the difference between costs and the benefit

Enter the full funeral cost and the awarded benefit allocated to those costs. The calculator shows the difference to cover from other funds. If the benefit amount is not yet known, the calculation is only a scenario.