Burial Allowance 2026 — 7,000 PLN, Z-12 Application and Formalities

Table of Contents

• Introduction
• How much is the burial allowance in 2026?
• Who is eligible for the burial allowance?
• What documents are needed for the burial allowance application?
• How and where to file the burial allowance application
• Common mistakes when filing the burial allowance application
• Frequently asked questions
• Summary
• Related articles

Introduction

We understand that you are going through one of the most difficult moments in your life. Losing a loved one is a pain that is hard to put into words, and at the same time numerous formalities demand your immediate attention. One of these matters is the burial allowance 2026 (zasiłek pogrzebowy) — a benefit from the Social Insurance Institution (ZUS) that can at least partly ease the financial burden during this difficult time.

The good news: as of 1 January 2026, the burial allowance has increased from 4,000 PLN to 7,000 PLN. This is the first increase since 2011 and a significant change that better reflects today's funeral costs in Poland. Regardless of whether the funeral cost 5,000 PLN or 15,000 PLN, family members receive the full flat-rate amount of 7,000 PLN.

In this article we explain step by step everything you need to know about the burial allowance: how much it is in 2026, who is eligible, what documents you need to prepare, how to correctly complete the Z-12 form and where to submit it. We also describe the most common mistakes that delay payment and answer frequently asked questions.

This guide is intended for anyone organising a funeral and wishing to exercise their right to the burial allowance from ZUS (Zakład Ubezpieczeń Społecznych). Remember — the burial allowance is a statutory right, not a privilege. Anyone who has covered the funeral costs is entitled to receive it, provided they file the application within the required deadline.

Beyond the official formalities, it is also worth thinking about a lasting tribute to your loved one. An increasing number of families in Poland are choosing to create a digital memorial, which gathers photos, memories and a life story in one place accessible online.

If you are just beginning to organise the funeral and need a full checklist of tasks, we encourage you to read our guide: "Formalities after death — a complete document checklist".

How much is the burial allowance in 2026?

As of 1 January 2026, the burial allowance (zasiłek pogrzebowy) for family members is 7,000 PLN — a flat-rate amount paid regardless of the actual funeral costs. This is a significant increase from the previous 4,000 PLN, which had remained unchanged since March 2011.

The change from 4,000 PLN to 7,000 PLN — what happened

For fifteen years — from 2011 to 2025 — the burial allowance was frozen at 4,000 PLN. During that time, funeral costs in Poland rose several times over. According to industry data, the average cost of a traditional funeral in 2025 ranged from 8,000 to 15,000 PLN, meaning the allowance covered only 25-50% of expenses.

The amendment to the Act on Pensions and Annuities from the Social Insurance Fund (Ustawa o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych), which came into effect on 1 January 2026, raised the burial allowance to 7,000 PLN. This change resulted from years of advocacy by consumer organisations and the funeral industry, which had pointed to the stark gap between the allowance and the real cost of burial.

Data current as of March 2026. Amounts may be subject to indexation in subsequent years.

Indexation mechanism — the new rule

An important change introduced in 2026 is the automatic indexation mechanism for the burial allowance. Under the new provisions, if the annual consumer price index (inflation) in the previous calendar year exceeds 5%, the burial allowance will be automatically increased. This means the situation of a fifteen-year freeze will not recur.

Indexation takes effect from 1 March of the year following the year in which the annual inflation rate exceeded the 5% threshold. The new amount is announced by the Minister of Family, Labour and Social Policy (Minister Rodziny, Pracy i Polityki Społecznej) by way of an official notice in the Monitor Polski.

Allowance for family vs non-family members

The Act distinguishes two situations depending on who covered the funeral costs:

Family member — receives the full flat-rate allowance of 7,000 PLN, regardless of how much was actually spent on the funeral. Even if the funeral costs were less than 7,000 PLN, the family receives the full amount.

Non-family individual, employer, municipality, social care home or other institution — receives the allowance equal to the documented funeral costs, but no more than 7,000 PLN. Receipts and invoices confirming the expenses must be provided.

If the funeral costs were shared between a family member and another person or institution, the allowance is divided proportionally. The family member receives a portion of the flat-rate amount, and the other parties receive reimbursement of documented costs, together up to 7,000 PLN.

Would you like to see the full picture of funeral costs in Poland? We recommend reading: "Funeral costs in Poland 2026 — how much does a burial cost".

Who is eligible for the burial allowance?

The burial allowance (zasiłek pogrzebowy) is available to any person or institution that covered the funeral costs of someone insured with ZUS, a pensioner, an annuitant, or a member of their family. Eligibility does not depend on the degree of kinship — it is sufficient to document that you bore the funeral expenses.

Family members — full list of eligible persons

Under the Act, a "family member" entitled to the full flat-rate allowance includes:

• spouse (including those in a court-ordered separation, but not after divorce),
• children — biological, stepchildren, adopted children, and children taken in as part of foster care,
• parents — including stepmothers, stepfathers and adoptive parents,
• siblings,
• grandparents,
• grandchildren,
• persons under legal guardianship.

Note: an unmarried partnership (konkubinat) is not recognised as a family relationship under Polish law. If the funeral costs were covered by a partner who is not a spouse, the allowance is granted on the terms applicable to non-family members — up to the amount of documented costs, with a maximum of 7,000 PLN.

Burial allowance after insured persons

The burial allowance is payable upon the death of:

1. A person insured with ZUS — i.e. an employee, contractor (zleceniobiorca), self-employed person or other individual covered by pension and disability insurance.
2. A person receiving a pension or annuity from ZUS — including social disability pension (renta socjalna), pre-retirement benefit (świadczenie przedemerytalne) or pre-retirement allowance.
3. A person receiving a teacher's compensation benefit (nauczycielskie świadczenie kompensacyjne).
4. A family member of an insured person or pension/annuity recipient — even if the family member was not insured themselves.

Allowance for employers, municipalities or social care homes

If the funeral costs were covered by an institution, it has the same right to the allowance as a private individual:

• Employer of the deceased — files the application with ZUS on the same terms.
• Municipality or social assistance centre (ośrodek pomocy społecznej) — in the case of a funeral organised by local government (e.g. for a person who died without family).
• Social care home (dom pomocy społecznej) — if a resident passed away and the home covered the funeral costs.
• Church or religious organisation — if the religious body bore the costs.

ZUS vs KRUS burial allowance — the differences

Persons insured with the Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego — KRUS) are entitled to an equivalent benefit, but from KRUS, not ZUS. From 2026 the KRUS burial allowance is also 7,000 PLN.

If the deceased was insured with both ZUS and KRUS, the allowance may only be claimed from one institution — whichever the person was insured with most recently. It is not possible to receive the burial allowance from both.

What documents are needed for the burial allowance application?

To apply for the burial allowance using form Z-12, you will need: the original abridged copy of the death certificate, receipts or invoices documenting the funeral costs, a document confirming kinship with the deceased, and the applicant's identity document. The absence of any of these documents delays the payout.

Z-12 form — how to complete it

Form Z-12 is the official burial allowance application for ZUS. It can be downloaded from the ZUS website (www.zus.pl), obtained at any ZUS office, or completed electronically via the PUE/eZUS platform.

Step-by-step instructions for completing form Z-12:

1. Applicant's details — first name, surname, PESEL number, residential address, bank account number for the payout.
2. Deceased's details — first name, surname, PESEL number, date and place of death.
3. Relationship to the deceased — indicate whether the applicant is a family member (and what type) or a non-family party.
4. Declaration of having borne the funeral costs — confirmation that the applicant covered the costs.
5. Declaration that the allowance has not been claimed from another institution — confirmation that the allowance was not already granted by KRUS or another source.
6. Signature — handwritten (when filing in person or by post) or a qualified electronic signature (via PUE/eZUS).

Did you know? Between one formality and the next, it is worth thinking about something lasting. On Kinmory, you can create a memory page with photos and memories of your loved one — accessible to the whole family from anywhere in the world.

Required attachments — full list

The following documents must be enclosed with the completed Z-12 form:

Important: Receipts and invoices must be issued in the name of the person filing for the allowance. If different people covered different costs (e.g. one person paid for the coffin, another for the funeral service), each of them may file a separate application with their own receipts.

Receipts and invoices — what must be documented

Funeral receipts may include:

• funeral home services (body preparation, transport, ceremony management),
• purchase of a coffin or urn,
• purchase of wreaths and funeral flowers,
• fee for a cemetery plot (grave plot, columbarium niche),
• fee for a religious ceremony (funeral mass, priest's service),
• cremation costs,
• purchase of burial clothing for the deceased,
• gravedigger's services,
• cemetery fees (grave opening),
• cost of a gravestone or memorial plaque.

Each receipt should include: the name of the service or product, amount, date of issue, and the details of both the issuer and the purchaser. ZUS accepts both VAT invoices and simplified receipts.

For family members, receipts are required as an attachment, but the allowance amount (7,000 PLN) is independent of the total on the receipts. For non-family individuals or institutions, receipts determine the payout — the allowance matches the sum of documented costs, up to a maximum of 7,000 PLN.

If you are planning a funeral and would like to see indicative prices for individual services, we recommend our detailed overview: "Organising a funeral step by step — a guide".

How and where to file the burial allowance application

The Z-12 burial allowance application can be filed in three ways: in person at any ZUS office, by post to the relevant ZUS branch, or electronically via the PUE/eZUS platform. The filing deadline is 12 months from the date of death, and payment is made within 14 days of receiving a complete application.

Filing in person at a ZUS office

The simplest option for those who prefer to handle the matter face to face. You may visit any ZUS office in Poland — it does not need to be the office covering the applicant's or the deceased's place of residence.

What to bring:

• completed Z-12 form (can also be filled out on site),
• original abridged copy of the death certificate,
• original funeral receipts,
• document confirming kinship (if the applicant is a family member),
• identity document (dowód osobisty).

A ZUS employee will check whether the documents are complete and confirm receipt of the application. It is advisable to ask for a written confirmation with the filing date.

Electronic application via PUE/eZUS

The ZUS electronic platform (Platforma Usług Elektronicznych — PUE, rebranded as eZUS from 2025) allows you to file the Z-12 form without leaving home. This is a convenient option, especially for those living far from the nearest ZUS office.

How to file electronically:

1. Log in to the eZUS platform (www.zus.pl) using a Trusted Profile (Profil Zaufany), e-ID or a qualified certificate.
2. Navigate to the "Submit application" section and locate form Z-12.
3. Complete the form electronically.
4. Attach scans of the required documents (death certificate, receipts, proof of kinship).
5. Sign the application with an electronic signature (Trusted Profile or qualified certificate).
6. Submit the application and save the case reference number.

Note: Even when filing electronically, ZUS may request that original documents be presented for inspection. It is advisable to keep them in a safe place until the allowance has been paid.

Filing by post

The Z-12 form together with the attachments may be sent by post to any ZUS office. It is recommended to:

• send the letter as a registered letter with return receipt (list polecony z potwierdzeniem odbioru) to have proof of posting and delivery,
• keep copies of all documents being sent,
• avoid sending originals of documents that cannot be replaced — in such cases it is better to file in person.

The postmark date on the registered letter is treated as the filing date.

Assistance from the funeral home in filing the application

Many funeral homes (zakłady pogrzebowe) in Poland offer assistance with obtaining the burial allowance as part of their services. A funeral home can:

• help you complete the Z-12 form,
• gather the required documents,
• file the application on behalf of the family under a power of attorney,
• settle the funeral costs against the allowance (the allowance is then paid directly into the funeral home's account, and the family does not have to pay upfront).

This last option — "funeral on the allowance" (pogrzeb na zasiłek) — means the family authorises the funeral home to receive the allowance directly from ZUS. It is a popular solution when the family does not have the funds to cover the funeral costs in advance.

Note: If the funeral costs exceed 7,000 PLN (which is typical for a traditional funeral), the family will need to pay the difference. It is worth agreeing the full cost estimate with the funeral home beforehand.

Filing deadline — 12 months

The burial allowance application must be filed within 12 months of the date of death. This is a peremptory deadline (termin zawity) — after it passes, the right to the allowance is forfeited permanently and cannot be restored.

Exception: If the death certificate was issued later than the actual date of death (e.g. in the case of a later discovery of the body, a disaster, or military operations), the 12-month period runs from the date the death certificate was drawn up.

Payout deadline — 14 days (change from 2026)

The 2026 amendment shortened the burial allowance payout deadline from 30 to 14 days from the date a complete application is filed. This is a significant improvement — previously families had to wait up to a month for payment.

If the application is incomplete, ZUS issues a notice to provide the missing documents within 7 days. The 14-day payout deadline runs from the moment the missing documents are supplied.

Common mistakes when filing the burial allowance application

The most common causes of delays in receiving the burial allowance are: missing the original death certificate, incomplete or illegible funeral receipts, exceeding the 12-month filing deadline, and using the wrong form. All of these problems can be easily avoided if you know about them in advance.

Mistake 1: Missing original death certificate

The most common problem. ZUS requires the original abridged copy of the death certificate (odpis skrócony aktu zgonu), not a photocopy. If the original is needed for other purposes (e.g. probate proceedings), you can order several copies from the civil registry office — the cost of one abridged copy is 22 PLN (as of 2026).

How to avoid it: When collecting the death certificate from the civil registry office, order at least 3 copies — they will be needed for ZUS, the bank, the probate court and possibly the deceased's employer.

Mistake 2: Receipts issued in someone else's name

Funeral receipts must be issued in the name of the person filing the allowance application. If a receipt for the coffin is in one person's name but the application is filed by someone else, ZUS will refuse to accept that receipt.

How to avoid it: When ordering funeral services, provide the details of the person who will be applying for the allowance. This is usually the same family member who is organising the funeral.

Mistake 3: Exceeding the 12-month deadline

After 12 months from the date of death, the right to the allowance lapses. Unfortunately, ZUS does not send reminders.

How to avoid it: File the application as soon as possible after the funeral — ideally within the first few weeks. The sooner the application is filed, the sooner the payment will arrive.

Mistake 4: Using the wrong form

ZUS has many forms with similar names. The form for the burial allowance is Z-12. Confusing it with other forms (e.g. ZUS Z-10, ZUS Z-15) results in the application being rejected.

How to avoid it: Check the form reference in the top right corner — it should read "Z-12". On www.zus.pl, simply type "Z-12" in the form search.

Mistake 5: Missing bank account number

ZUS pays the allowance exclusively by bank transfer. Omitting the bank account number from the application means payment will be withheld until the information is provided.

How to avoid it: Enter the bank account number in the appropriate field of form Z-12. If the applicant does not have a bank account, they may provide another person's account — but this requires an additional declaration.

Mistake 6: Applying to the wrong institution

If the deceased was insured with KRUS (a farmer), the application must be filed with KRUS, not ZUS. Likewise, if the deceased was an officer of the uniformed services, the allowance is paid by the relevant pension office (e.g. the Pension Office of the Ministry of the Interior — Zakład Emerytalno-Rentowy MSWiA).

How to avoid it: Check which institution the deceased was insured with or from which they received benefits. If in doubt, ask at any ZUS office — staff can direct you to the correct institution.

Checklist before filing the application

Before visiting ZUS, check that you have gathered all the documents:

• Completed Z-12 form
• Original abridged copy of the death certificate
• Original receipts and invoices for the funeral (issued in the applicant's name)
• Document confirming kinship with the deceased
• Identity document (for inspection)
• Bank account number for the payout
• Insurance certificate for the deceased (if they were not a pensioner/annuitant)

Frequently asked questions

How much is the burial allowance in Poland in 2026?

As of 1 January 2026, the burial allowance (zasiłek pogrzebowy) is 7,000 PLN for family members of the deceased. This is a flat-rate amount paid regardless of the actual funeral costs. For non-family members or institutions that covered the funeral expenses, the allowance equals the documented costs, up to a maximum of 7,000 PLN.

How long do you have to file a burial allowance claim in Poland?

The burial allowance application must be filed within 12 months of the date of death. After this deadline, the right to the allowance is forfeited permanently. An exception applies when the delay results from a later discovery of the body or identification of the deceased — in such cases the 12-month period begins from the date the death certificate is issued.

Do you have to repay the burial allowance?

No. The burial allowance is a one-time, non-refundable benefit. It is not subject to personal income tax or any other tax. Once approved and paid out, ZUS cannot demand repayment, provided the application was filed lawfully and based on correct documents.

How long does ZUS take to pay out the burial allowance?

From 2026, ZUS is required to pay the burial allowance within 14 days of receiving a complete application with all required documents. Previously the payout deadline was 30 days. If the application is incomplete, ZUS will request the missing documents, which extends the waiting period.

Are the burial allowances from ZUS and KRUS the same?

No, they are two separate benefits. The ZUS burial allowance covers persons insured under the general social insurance system or receiving pensions from ZUS. The KRUS allowance covers persons insured under the Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego). From 2026 both allowances are 7,000 PLN, but applications are filed with different institutions using different forms (Z-12 for ZUS, SR-26 for KRUS).

Who can file a burial allowance application?

Any person or institution that covered the funeral costs may file. Most commonly it is a family member: the spouse, child, parent or sibling of the deceased. Employers, social care homes, municipalities, churches and unrelated individuals who paid for the funeral from their own funds are also eligible.

Summary

Here are the key facts about the burial allowance in Poland in 2026:

• Burial allowance amount in 2026: 7,000 PLN (up from 4,000 PLN, which had been in place since 2011).
• For family members: flat-rate of 7,000 PLN, regardless of actual funeral costs.
• For non-family individuals or institutions: up to 7,000 PLN based on documented expenses.
• Application form: Z-12 (for ZUS) or SR-26 (for KRUS, for farmers).
• Where to file: at any ZUS office, by post, or electronically via eZUS.
• Filing deadline: 12 months from the date of death (after this the right is forfeited).
• Payout deadline: 14 days from filing a complete application (changed from 30 days).
• Required documents: death certificate (original), funeral receipts, proof of kinship, identity document.
• The allowance is non-refundable and not subject to taxation.
• Indexation: from 2026, an automatic increase applies when the annual CPI in the previous year exceeds 5%.

Remember that the burial allowance is a right, not a privilege. Anyone who has covered the funeral costs should claim it. The sooner the application is filed, the sooner the payment will arrive.

The information in this article is current as of March 2026. If in doubt, please contact your nearest ZUS office or visit www.zus.pl.

Related articles

• Formalities after death — a complete document checklist — step-by-step guide to the documents you need after a loved one's death.
• Funeral costs in Poland 2026 — how much does a burial cost — a detailed overview of traditional funeral and cremation costs.
• Organising a funeral step by step — a guide — a complete guide to organising a funeral in Poland.

While handling formalities — consider a digital memorial

Filing applications and gathering documents is a demanding time. But it is also worth thinking about a lasting tribute to your loved one. On Kinmory, you can create a memory page with photos and memories of your loved one — accessible to the whole family from anywhere in the world.

Create a memorial on Kinmory