Planned increase in write-offs for the Company Social Fund (ZFŚS)


The government plans a partial unfreezing of the write-off for the Company Social Fund (ZFŚS). The amount of the write-off paid by employers for each employee will increase by PLN 112.71.

Planned increase in write-offs for the Company Social Fund (ZFŚS)

The Company Social Fund (ZFŚS) is established in many enterprises and provides social support to employees and their families. Under the fund, an employer gathers on a separate bank account financial resources from write-offs calculated in accordance with the Act on the Social Fund.

The establishment of the fund is obligatory for private employers with at least 50 full-time employees and for budgetary or self-governing units without a limit on employment. The funds gathered are managed by employers.

The basic write-off for an employee is calculated on a basis of 37.5 per cent of the average remuneration in the national economy in the previous year or its second half.

In 2021, the write-off amount has been frozen. For a full-time employee, it has been calculated from the average remuneration during the second half of 2018 and amounted to PLN 1550.26.

In 2022, according to the Act on Special Measures to Implement the Budget Act prepared by the Ministry of Finance, the amount of the write-off is to be partially unfrozen, and the write-off is to be paid according to the average remuneration from the second half of 2019. As a result, the amount charged to the Social Fund will be PLN 1662.97. Thus, employers will face an increase of the amount for ZFŚS equal to PLN 112.71 for each employee.


See also: 10 most important changes to the Act on Social Security System

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