Who is entitled to the funeral benefit?

Whoever actually paid for the funeral: a family member, but also a non-relative, an employer, a municipality (gmina), a county (powiat), a social care home or a parish. A family member as defined by the act receives 7,000 złoty whatever the costs; others get documented expenses refunded up to 7,000 złoty. If several people paid, the benefit is split proportionally.

What matters is who paid

The benefit does not go automatically to the heir or the closest relative. It goes to whoever covered the funeral costs, and ZUS establishes that from the receipts. There is also a condition on the deceased: they must have been insured, received a retirement or disability pension, met the conditions for one, or been a family member of such a person. The benefit is paid on one basis only.

Who counts as family under the act

The full amount goes to a family member: a spouse, parents, a stepfather, a stepmother, adoptive parents, own and adopted children and stepchildren, children in foster care and children raised by the deceased, siblings, grandparents, grandchildren and people under the deceased’s legal guardianship. A partner in an informal relationship is not on this list.

If the death occurred on or after 1 January 2026, the benefit is 7,000 złoty, whatever the funeral cost. The date of death decides, not the date of the application, so for a death in December 2025 the amount is still 4,000 złoty.

Non-relatives and institutions

A partner, neighbour or friend gets documented costs refunded, up to 7,000 złoty. The same rule covers an employer, a social care home, a municipality, a county and a church legal entity such as a parish.

When several people paid

The benefit is split between them in proportion to the costs each one bore, and each submits a separate Z-12 application. The application must be filed within 12 months of the date of death.