Combining two benefits: widow’s pension and guaranteed wages [wzór]On average, up to 30,000 PLN.

For the first year of operation of the widow’s pension the benefits will be reduced (calculated on the basis of 15% and 20% instead of 50% – example at the end of the article). The value of the widow’s benefit can be increased by a guaranteed payment (about PLN 30,000 on average) from the pension capital of the deceased husband (the same rules apply to widows using the pension capital of the deceased wife).

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Widow’s pension: No 50% rate. There is 42.5% of the deceased husband’s pension [przykład, obliczenia]

Widow’s pension: There were to be 12 payments x 1250 PLN. There will be 6 withdrawals x 350 PLN and 6 withdrawals x 500 PLN. [Obliczenia]

Widow’s share of deceased husband’s pension (guaranteed payment)

A person receiving a widow’s pension may also apply to the ZUS for a one-time payment. Currently (the bill may be changed at the last minute in the Sejm), you also have the right to:

• widow’s pension
• Payment is guaranteed.

A guaranteed payment is a one-time cash benefit that may be paid to your beneficiaries upon death. We use the word “may” because ZUS will not pay this benefit without an application. If the deceased had a sub-account with ZUS and acquired the right to it pensions Because he has reached the general retirement age (65 years) or was entitled to a periodic capital pension determined until the day before reaching this age, he can during his life appoint one or more persons by name as beneficiaries who will receive a one-time cash amount that will be paid after his death.

You can only get a guaranteed payment within three years from the date of the first payment. pensions Goal.After 3 years of receiving the pension – the guaranteed payment will not be paid.

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Guaranteed Payment – ​​A one-time payment to a widow or widower.

The value of the deceased’s sub-account – [liczba miesięcy pobierania przez zmarłego emerytury x 1/37 wartości subkonta]

Important! There is no inheritance and donation tax, but there is a flat income tax that takes from the widow/widower (other authorized person) up to 19% (why is this so much – because PIT has been reduced to 12% in recent years) It applies to the general PIT (tax scale), not the lump sum PIT taxes).

Disbursement of widows’ pension at rates of 15% and 20% (example of calculation)

Etab 1.15% down payment over 6 months from 2500 PLN. Widow instead If you pay PLN 1,250 (50% of PLN 2,500) you will receive a payment of PLN 375 per month (15% of PLN 2,500). The widow will lose PLN 875 per month. For 6 months, her loss is PLN 5,250.00.

Etab 2.6-month payment of 20% of PLN 2,500. Instead of receiving a payment of PLN 1,250 (50% of PLN 2,500), the widow will receive a payment of PLN 500 (20% of PLN 2,500). Her loss is PLN 4,500 (PLN 4,500 less per month).

In total, for stage 1 and stage 2, her loss is PLN 4,500 + PLN 5,250 = PLN 9,750.

Stage 3 – After one year, the widow’s pension is paid at its actual value, 50% of the deceased’s benefit, i.e. PLN 1,250 in the example.

Widow’s Pension (early 2024/early 2025)

In the first versions of the project, the widow’s pension was in two versions (according to your choice)

Alternative 1 – Increase the survivor pension by:

• 50% salary
• 50% of agricultural pension
• 50% of military pension
• 50% of police pension
• 50% pre-retirement interest,
• 50% of teachers’ compensation,
• 50% of disability pension,
• 50% military disability pension,
• 50% of police disability pension

Option 2. Increase the survivor pension by 50% by:

• 100% salary
• 100% agricultural pension,
• 100% military pension
• Police pension 100%
• 100% pre-retirement benefit,
• 100% teacher compensation,
• 100% disability pension,
• 100% military disability pension,
• 100% police disability pension.