When a Government employee (the primary beneficiary) dies, their immediate family (beneficiary/beneficiaries) may receive a benefit equivalent to group life insurance, based on the collective bargaining and labour agreement.
Conditions for receiving the benefit
The following beneficiaries will be entitled to compensation:
* the spouse of the deceased person
* children of the deceased person, who are under 22 years old.
Spouse refers to
* a person with whom the primary beneficiary was married or in a registered partnership at their time of death
* an unmarried partner with whom the primary beneficiary continuously lived in marriage-like conditions, and with whom they have or have had a child or a mutual child support agreement, confirmed by the authorities.
If the primary beneficiary was still married, an unmarried partner will only be entitled to the benefit under the above-mentioned conditions if an application had been filed for the divorce of the primary beneficiary.
Child refers to
* the primary beneficiary’s own or adopted child
* the child of a spouse, if the spouse was guardian of the child
* a child born out of wedlock if the deceased was under obligation to provide maintenance for the child
* a child for whose maintenance the primary beneficiary had cared in their home or otherwise.
Any other persons are not entitled to the benefit.
What to do
The compensation is granted and paid on application by the State Treasury. It must be applied using the form confirmed by the State Treasury.
The form can also be requested from the Government agency or institution for which the primary beneficiary worked. We will also need the information on the employment relationship of the primary beneficiary from their employer.
The applicant will use the same form to submit the information on the primary beneficiary and the applicants.
If the employment relationship information cannot be acquired from the employer, the application can still be submitted to the State Treasury for processing. If the application is deficient, its processing may be delayed.
In case of an accidental death, attach the
* death certificate or
* police investigation report to the application.
Compensation must be applied for within no more than five years of the end of the calendar year during which the primary beneficiary died. Otherwise, the compensation will be lost.
Compensation will be paid after the primary beneficiary, who is a Government employee, has died, if
- their pension would have been defined based on the public sector pensions act (81/2016).
- their employment relationship had continued for at least one month and the earnings for this service was at least the earnings referred to in Section 141 of the Employees Pensions Act multiplied by 6.
- during the six months prior to the ending of the last employment, they accrued earnings no less than the earnings referred to in Section 141 of the Employees Pensions Act multiplied by 18.
- they died no more than three years after the employment relationship ended, and did not retire (old age pension).
- they left behind immediate family, which refers to beneficiaries eligible for the compensation (see ‘Beneficiary’).
If the primary beneficiary’s employment relationship ended because they went on disability pension, the right to compensation applies for five years after the ending of the employment relationship, if the disability pension has not during this time changed into old age pension.
The compensation will not be paid if the employee
- worked for another employee after the Government service, based on which employment their family is entitled to a similar benefit,
- worked for another employee simultaneously to the Government service, based on which employment their family is entitled to a similar benefit and for which the earnings were higher than their Government earnings,
- has received old age pension based on the Government service, or the service relationship ended and they were entitled to old age pension,
- had turned 68 and their employment relationship had ended. NOTE! If a person who receives old age pension enters a new employment relationship which meets the conditions of this agreement, they will be eligible for the benefit for the duration of the employment relationship.
Compensation will not be paid to a beneficiary who intentionally through a crime caused the death of the primary beneficiary.
Amount of the compensation
The compensation consists of the basic sum, child increase, and accident increase. The basic sum is paid to the spouse, and the child increases to each child who is a beneficiary. If all beneficiaries are children, each of them will be paid the child increase, and the basic sum will be divided evenly among them.
The benefit equivalent to group life insurance is compensation subject to inheritance tax. The benefit must be listed on the estate inventory and to the tax authorities.
Compensation will only be paid based on one employment or public service relationship.
Age In 2021, basic sums (€) In 2022, basic sums (€) In 2023, basic sums (€) -49 16 720 16 720 17 190 50 15 620 15 620 16 060 51 14 510 14 510 14 920 52 13 370 13 370 13 750 53 12 270 12 270 12 620 54 11 190 11 190 11 510 55 10 060 10 060 10 350 56 8 960 8 960 9 220 57 7 910 7 910 8 140 58 6 740 6 740 6 930 59 5 640 5 640 5 800 60- 4 660 4 660 4 800 Child increase 7 540 7 540 7 760 Accident increase 50% of the total sum of the basic sum and child increase.