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Changes to the rules for calculating the allowance for the Company Social Benefit Fund

Changes to the rules for calculating the allowance for the Company Social Benefit Fund

kancelaria prawna sdzlegal Schindhelm

On 2 August 2023 the President signed an Act amending the Act on special solutions for the implementation of the Budget Act for 2023 and certain other acts. The Act will introduce changes regarding the amount of allocations and the conditions for the establishment of the Company Social Benefits Fund (ZFŚS). The Act was published in the Journal of Laws on 10 August 2023 (item 1586).

According to the Act on the Company Social Benefits Fund, as of 1 January 2023, the basis for calculating the fund is the monthly salary in the national economy in the second half of 2019.

As a result of the changes, the basis for calculating the fund allowance will be:

  • from 1 January 2023 to 30 June 2023 – average monthly salary in the national economy in the second half of 2019, amounting to PLN 4,434.58
  • from 1 July 2023 to 31 December 2023 – average monthly salary in the national economy in the second half of 2021, in the amount of PLN 5,104.90.

Until now the allocations for the Social Fund amounted to:

  • per one employee in normal working conditions – 37.5 per cent, PLN 1,662.97,
  • per one employee performing work in special conditions or work of a special nature – 50%, PLN 2,217.29.

The increase in the base amount of allowances entails as a consequence that from 1 July 2023, the annual allowance for the Social Fund will run up to:

  • per one employee in normal working conditions – 37.5%, PLN 1,914.34,
  • per one employee performing work in special conditions or work of a special nature – 50%, PLN 2,552.45.

The equivalent of the allocations and increases accrued for 2023 shall be transferred by the employer to the bank account of the company social benefits fund by 30 September 2023, taking into account the amount of allocations and increases transferred already by that date.


kancelaria prawna sdzlegal SchindhelmSource: The article was created in collaboration with our cooperation partner – sdzlegal Schindhelm Law Office

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