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. 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.
The funeral allowance can ease the family's financial burden. We explain who qualifies, the amount in 2026 and how to apply - step by step, without administrative jargon.
How much is the funeral allowance in 2026?
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. Annual indexation is not automatic; it depends on the statutory price-index threshold being above 105.
Who is entitled to the 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.
Which documents are required?
- Application for funeral allowance (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 contribution payer's certificate, where required.
Authorisation and payment arrangements with the funeral director
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. We help prepare Z-12 and authorisation for payment to the 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. 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.
When must the application be made?
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. 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.
Step by step
- Establish which documents your circumstances require; a Polish death record is not a mandatory attachment to Z-12.
- Collect bills documenting costs; authorisation for the funeral director does not replace them.
- Complete form Z-12 - we can help with this.
- Submit the documents to ZUS (in person, by post or through PUE).
- After the award, receive the payment or settle the amount paid to the funeral director in accordance with the authorisation and agreement.
Sources and currency
Checked on 7 September 2026. This information concerns ZUS. ZUS conditions and documents; procedure and deadlines; current Z-12 form and instructions. ZUS determines entitlement in each individual case.