The death of a loved one not only requires settling inheritance matters but also the possibility of receiving funds accumulated in a sub-account at the Social Insurance Institution (ZUS). In practice, many people are unaware that these funds may be inherited or paid out to designated beneficiaries.
In this article, we explain what the ZUS sub-account is, who can apply for the payment of funds, and where and how to submit the appropriate application.
What is a ZUS sub-account?
The ZUS sub-account was introduced as part of the pension reform. It receives a portion of the pension contributions paid for the insured person. The sub-account is managed by ZUS for individuals covered by pension insurance.
Funds accumulated in the sub-account are private and – importantly – are not lost upon the insured person's death. They may be transferred to the spouse, persons designated by the deceased, or heirs.
Who is entitled to funds from the sub-account?
The method of dividing the funds depends on the family situation of the deceased and whether he or she was married.
If there was joint property between the spouses, part of the funds accumulated on the sub-account is transferred to the ZUS sub-account of the surviving spouse.
The insured person may, during their lifetime, designate individuals entitled to receive the funds after their death. In such a case, ZUS will make the payment in accordance with the deceased's instructions.
If the deceased did not indicate the persons entitled to the property or the funds were not distributed in full, they are included in the estate and are subject to inheritance.
Where should I submit my application?
An application for withdrawal of funds accumulated on the sub-account should be submitted to the appropriate branch of the Social Insurance Institution.
In some cases, ZUS may also request additional documents, in particular those relating to the marital property regime or the circle of heirs.
Date and form of payment
After conducting the procedure, ZUS pays out the funds accumulated on the sub-account.
In practice, these proceedings can be complicated, especially when there are multiple heirs, there is disagreement between family members, it is necessary to conduct inheritance proceedings beforehand, or the documentation is incomplete.
Funds accumulated in the ZUS sub-account can constitute a significant component of the deceased's estate. It's worth remembering that their withdrawal requires appropriate legal action and the collection of appropriate documentation.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of May 15, 2026.
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