New rules from 2026: PLN 7,000 for each official. It could be more.
- A dedicated funeral allowance will only be granted if the deceased person is not entitled to a funeral allowance or if the funeral costs are extraordinary and cannot be covered from other sources.
- To receive support, you will need to provide documents confirming the death and documenting funeral costs.
- The benefit, which is granted without a threshold for income, may be refundable if the costs are covered by the estate or other benefits of the deceased person.
The Infor portal reminded that, as of January 1, 2026, the Social Insurance Institution (ZUS) will increase the funeral benefit to PLN 7,000. At the same time, changes have been introduced regarding support paid by municipalities.
Previously, the targeted benefit was intended to cover essential living expenses, such as food, medicine, treatment, heating, and funeral costs. In most cases, granting such support required meeting income criteria.
In exceptional cases, the municipality could grant a so-called special purpose allowance despite exceeding the income limit , but the amount could not exceed the standard threshold. For a three-person family, the maximum allowance was PLN 2,469.
From 2026, the regulations stipulate that the earmarked allowance may also be paid to cover funeral costs, but only for documented and justified expenses .
Applicants will be required to submit a number of documents to the Municipal Social Welfare Center, including a copy of the abridged death certificate, invoices and receipts confirming the costs incurred, and required declarations.
The new regulations stipulate that funeral benefits will only be granted in two situations. The first applies to individuals who are not entitled to funeral benefits following their death .
The second covers cases in which funeral costs are extraordinary, difficult to predict and cannot be covered by the funeral allowance, e.g. repatriation of a body from abroad.
These are very high costs – we conducted market research – ranging from approximately 10,000 PLN to almost 20,000 PLN, depending on the country from which the body of a loved one is being brought. This benefit will cover extraordinary, unpredictable funeral costs that cannot be covered by the funeral allowance," explained Deputy Minister of Family Affairs Sebastian Gajewski.
The new benefits will be granted without income criteria and without a limit on the amount, and their amount will be determined by the municipality, taking into account the individual situation of the applicant and current financial possibilities.
At the same time, the legislator provides for the obligation to return the benefit in whole or in part if the funeral costs are covered from other sources, e.g. from the estate or insurance compensation.
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