Division of joint property of spouses and division of inheritance

Legal guide

automatic translation from Polish

Distribution of funds on the ZUS sub-account

Division in the event of divorce

In accordance with art. 31 §2 item 4 of the Family and Guardianship Code, joint assets include, among others, the amount of contributions registered on the ZUS sub-account. The ZUS sub-account receives 7.3% of the pension contribution (if the insured does not have an account in OFE) or 4.38% (if the insured has an account in OFE). In the event of divorce and division of joint property, these funds are divided and transferred in accordance with the principles set out in the Act on the social insurance system.

Split condition

The distribution of funds recorded on the ZUS sub-account is only possible if the divorce was not later than on:

1) submission by the sub-account owner of an application for retirement due to reaching the retirement age of 65 years or if such submission is not required - acquisition of the right to retirement at the age of 65; 2) reaching by the owner of the sub-account a retirement age of 65, by persons who had a fixed entitlement to a periodic capital pension until the day before reaching that age. This condition also applies in the event of the death of the insured.
ZUS sub-account and OFE account

The situation varies depending on whether the person whose funds are shared was a member of OFE. If the answer is affirmative, the whole procedure is initiated by the fund, which first distributes the funds accumulated on the respective OFE account (see also: distribution of funds from the OFE account), and then notifies the Institution, which begins the procedure of distributing funds recorded on the sub-account.

Otherwise, ZUS will divide after showing proof that the funds accumulated on the subaccount went to the former spouse (usually a final decision on the division of property).

Division procedure

Funds that have been awarded (or otherwise allocated - for example, by a notary public) to one spouse (X) from the sub-account of the other spouse (Y) are transferred, as part of the so-called transfer payment, from the Y sub-account to the X sub-account. X does not have its own sub-account, it is established by ZUS.

Transfer payments take place on the last business day of February, May, August or November, therefore funds are transferred on the date of the next payment after notification from OFE or submission of the application by the authorized spouse.

One-time payment

It is possible to withdraw all funds from the subaccount once. This applies only to those entitled who did not have a sub-account, which is why the Social Security Institution (ZUS) established them automatically. If a given person (spouse Y - the holder of a "shared" account) also has an account in OFE and the beneficiary has been paid funds once (based on Article 129a of the Act on the organization and functioning of pension funds), then ZUS will also make such a payment.

If the spouse Y has only a ZUS sub-account, the Company will apply art. 129a of the Act on the organization and functioning of pension funds, respectively, and will pay funds once if the entitled person:

  1. if he submits an application for payment together with a decision granting him an old-age pension, a retirement pension, a pension for farmers or a retirement pension;
  2. if he does not acquire the right to an old-age pension, provided that they are over 60 for women and 65 for men;
  3. if he submits an application for payment and is a person born before 1 January 1969, provided that the funds accumulated on his account in the amount determined on the day of submitting the application are not higher than the amount constituting:
    1. 50% of the average remuneration if the opening of an account in OFE took place before 1 January 2002 or
    2. 150% of the average remuneration if the account was opened after 1 January 2002.

Division in the event of death

Also in the distribution of funds in the event of the death of the insured, the situation differs depending on whether the deceased belonged to the pension fund or not. Again - if he was an OFE member, the fund begins to divide the funds registered in its accounts and then notifies ZUS. However, if the deceased only had a sub-account, ZUS will divide after initiating it by the appropriate person.

First of all, if the deceased remained in joint property, half of the funds registered on the sub-account will be "transferred" in the transfer payment procedure to the account of the other spouse. The remaining balance should be paid to authorized persons. These are the persons who have been named by the testator by their name in the appropriate statement (the declaration can be submitted, changed and revoked at any time). This statement also indicates which part of the funds to collect is authorized. To such persons, the Social Security Institution pays the appropriate sums upon presentation of an identity card. It is possible to make a payment once or in installments (for no more than 2 years), except that if the deceased also had an account in OFE, the payment from the ZUS sub-account will take place in the same form as it was in OFE.

If the deceased is not convicted authorized persons, the funds are included in the estate and are subject to general rules. Payment of funds to heirs is carried out in exactly the same way as for authorized persons, except that they must also show a final order confirming the acquisition of the inheritance.

The spouse of the deceased, who is an authorized person or heir, may request the transfer of funds due to him to his subaccount by means of transfer payment.

It should be remembered that, as in the case of divorce, the sub-account may be divided only if the deceased person does not start to receive a pension (see: Distribution condition above).

legal aid
The Law Office of Piotr Stączek Advocate

Wąwozowa 11, piętro 3, 02-796 Warszawa tel: 881 209 300 Fax: +48 22 448 09 97 www.staczek.com