Unrealized benefits

Unrealized benefits are those monthly payments that were never paid to a Polish pension beneficiary who died before they were deposited into his or her account on the next quarterly payment date. The deceased beneficiary’s heirs are entitled to claim this payment. This also includes the month in which the beneficiary died.

We know that the payment dates are March 20 (1st quarter), June 20 (2nd quarter), September 20 (3rd quarter) and December 20 (4th quarter). Each quarterly payment date includes 3 months, consisting of the previous 2 months and the month of the payment date. So, for example, the payment date of June 20 includes the payments for the months of April, May and June.
As an example, let’s look at a hypothetical case where a beneficiary died on May 9.
ZUS is subsequently notified of his or her death, and the benefits are stopped before the June 20 date, so the scheduled payment does not arrive on that date.
The decedent’s heirs can then apply for the months within the 2nd quarter for which the beneficiary does not receive on June 20, i.e., April and May.
The monthly payment amount is 593.72 złotys, which as of March, 2024, is approximately $150 USD.
So in this case, the heir can apply for 2 months of payment for April and May, i.e., 1187.44 złotys (or approximately $300 USD).

How to apply
The beneficiary must mail ZUS the following:

  1. The completed ENS form, which is found here with English annotation
  2. Proof that the heir contributed to the care of the decedent before his or her death
    • This can be a copy of a paid bill for medical care, durable medical equipment, home health aides, medication, transport to doctor appointments, etc.
  3. Proof of the degree of relationship the heir claims with the decedent (e.g., daughter, son, nephew, niece, cousin, etc.)
    • This can be a copy of a birth certificate, marriage certificate, will, etc.
  4. Official copy of the death certificate of the beneficiary

Where to send the ENS form and above documents
You can send these documents to ZUS at the following address:

Zakład Ubezpieczeń Społecznych
I Oddział w Warszawie
Wydział Realizacji Umów Międzynarodowych
Ul. Senatorska 6/8
00-917 Warszawa
Polska / POLAND

If you have any questions or need assistance with the ENS form, collecting the documents, or sending the material to ZUS, please contact us at contact@polishpensionhelp.org.

Updated March 1, 2024