Zakładowy Fundusz Świadczeń Socjalnych (ZFŚS)
When can the company social benefits fund (ZFŚS) be established?
The Company Social Benefits Fund (ZFŚS) must be established by employers who:
- Employ at least 50 employees.
- Employ at least 20 but fewer than 50 employees—here, it is necessary to submit a request to establish the fund to the company’s trade union organization.
For companies that are required to create a ZFŚS but have a collective labor agreement in place, the parties to the agreement can decide not to create the fund. Entrepreneurs employing fewer than 50 employees can voluntarily decide to establish a ZFŚS or provide vacation benefits.
Regardless of the number of employees, employers conducting activities as budgetary units or municipal institutions must establish a ZFŚS.
What is ZFŚS?
ZFŚS is created by the employer and is intended to finance social activities for:
- Employees and their families,
- Retirees and pensioners (former employees) and their families,
- Other individuals specified by the employer.
The right to specify in the fund’s regulations whether anyone else will be entitled to benefits, including whether individuals cooperating under civil law contracts will be included, belongs to the employer.
The funds accumulated in the ZFŚS are intended to finance specific types of social activities, such as recreation, cultural and educational activities, sports and recreational activities, child care (in nurseries, children's clubs, provided by a day nanny, in kindergartens, and other forms of preschool education), material or financial aid, and housing assistance.
Financing the fund
The amount of funds in the ZFŚS depends on the basic contributions calculated based on the average number of employees. The basic contribution per employee is 37.5% of the average monthly salary in the national economy for the previous year or the second half of the previous year (in 2023, the average monthly salary in the national economy referred to in Article 5 should be understood as the average monthly salary in the national economy for the second half of 2019, as announced by the President of the Central Statistical Office based on Article 5). The fund can also be supplemented with other sources, such as fees, donations, interest, proceeds from housing loan interest, or revenues from the sale, lease, and liquidation of fixed assets used for the employer's social activities.
Key information
The Company Social Benefits Fund is an essential tool for implementing social policy in a company, aimed at supporting employees and their families in various aspects of life. Employers are required to establish the fund in specific cases, but they can also choose to do so voluntarily. The funds collected in the fund are intended for various social purposes, and their allocation should be based on the life situation, family status, and material conditions of those entitled to use the fund.
Managing the company social benefits fund (ZFŚS)
Managing ZFŚS funds relies on a modern online platform—employees have the option to choose the benefits that interest them. The determination of the social criteria, i.e., the amount of the benefit relative to the employee’s life, family, and material situation, is up to the employer. It is important to remember that managing ZFŚS is solely focused on financing social activities.
Can Nais collect ZFŚŚ declarations electronically?
In the context of automating ZFŚS, Nais allows for the collection of income information from employees who wish to access the ZFŚS funds. Employers can provide relevant documents, forms, and rules applicable in the organization in the "Documents" section, and also collect declarations and consents (including consent for payroll deductions) if internal regulations and/or the law permit electronic formats.
How to set limits for ZFŚS beneficiaries, i.e., ZFŚS automation
You can set limits for employees using the Company Social Benefits Fund independently. In the Company Profile’s top menu, you will find the "Management – ZFŚS" option. Initially, the system will ask you to set limits according to the regulations. Next, upload a PDF file with the ZFŚS regulations and add the method for calculating the limit. You can invite employees to submit declarations with a single click.
If there are any uncertainties regarding ZFŚS, we encourage you to check our FAQ section, which addresses all doubts related to this topic. We have gathered the most frequently asked questions, and our team has provided detailed answers. We invite you to explore it!
