At the beginning of 2026, long-awaited changes in the support strategy for those covering burial costs will enter into force. The amount of the ceremony allowance will increase from PLN 4000 to PLN 7000, and in addition, regardless of income, it will be possible to get a special-purpose allowance without the advanced limit.
Funeral allowance – fresh rules, fresh amount
Amount to date Funeral allowance valid from 1 March 2011 – PLN 4000 – she has been criticized for her deficiency of valorisation and failure to adapt to the real ceremony costs, which have increased significantly. This situation is amended by the amendment FUS Pensions and Pensions Act, adopted on 9 May 2025 (Journal of Laws of 2025, item 718).
From 1 January 2026 benefit will be increased to 7000 PLN. Additionally, it will be introduced annual valorisation – but only if The average yearly price index of consumer goods and services in full will exceed 105. The amount of valorisation will be announced by President ZUS no later 7 working days before its entry into force, which is the beginning of March each year.
Who's entitled to a ceremony allowance?
Funeral allowance in full each household associate is entitledwho has borne the ceremony expenses of the insured person, pensioner, pensioner or individual who meets the conditions for obtaining them. The catalogue of authorised persons is wide and includes, among others:
- spouse, children, parents, grandparents and siblings,
- attracting, educating, fostering,
- persons in legal custody.
Persons non-family – e.g. employers, public institutions, churches – can be reimbursed costs actually incurred, but not exceeding PLN 7000.
Special intent allowance — no income threshold and no limit
The Act of 9 May 2025 besides provides for an amendment Social Assistance Act, specifying the rules for granting Special intent allowance for ceremony expenses.
Special intent allowance may be awarded:
- if no ceremony allowance after the deceased,
- or if funeral expenses exceed the amount of the ceremony allowance, e.g. in the case of costly transport of dead bodies from abroad (costs frequently exceed PLN 6000–7000) or longer retention of dead bodies in cold stores.
Key features of the fresh peculiar intent allowance:
- no income limit – it can be awarded even to people who gain well,
- no quota limit – the amount of support will not be limited by any rigid amount,
- paid on the basis of documented costsand its award depends on the decision of the municipality.
It is worth noting that the bill originally provided for a maximum amount of PLN 2000, but yet this regulation was abandoned.
Obligation to return in certain cases
However, the fresh rules introduce prudence. The individual applying for the benefit must submit a written commitment to return it (in full or in part) if, after the deceased's death, he receives a benefit from a origin another than a ceremony allowance, e.g. insurance policy, inheritance or another form of reimbursement.
Special intent allowance not awardedif specified a benefit has already been paid. Moreover, the benefit is is not of a claim nature – the allocation and the amount are decided by the municipality on a discretion basis within the means available.
When will change take effect?
Both the fresh rules for the granting of ceremony allowance and the peculiar intent allowance will enter into force on 1 January 2026.. They will apply to the deaths that will happen from that date.
First valorisation the mortuary allowance is provided for March 2026., provided that the inflation criterion is met.
Conclusions and the importance of changes
Amending the rules means crucial financial relief for families of deceased, but besides wider support opportunities for unconnected people who have organised burials.
According to the household department, the amendment aims to ensuring decent burial conditions regardless of the material situation of the household or the individual covering the costs. fresh strategy connects greater financial assistance with mechanisms safeguarding the interests of municipalities and the state budget.
Legal basis
- Act of 9 May 2025 amending the Act on pensions from the Social Insurance Fund and certain another laws (Journal of Laws of 2025, item 718)
- Act of 17 December 1998 on pensions from FUS (Journal of Laws of 2024, item 1631 as amended)
- Act of 12 March 2004 on Social Assistance (Journal of Laws of 2024, item 1283 as amended)
Continued here:
From January 2026 to 14 1000 PLN for the funeral. fresh rules for non-profit financial assistance
