COMPANY SOCIAL BENEFITS FUND FROM A TO Z - GUIDE

Many issues regarding the administration of the Company Social Benefits Fund (hereinafter: ZFŚS) are regulated too generally in the regulations. Issues related to the management of the Fund, including the allocation of benefits, their taxation and social security contributions, raise many questions. People responsible for the administration of the Fund's resources, HR staff, people calculating salaries seek clarification of their doubts regarding the correctness of the activities performed and settlements made in the professional press and during training courses.

• Complete guide to the Company Social Benefits Fund.
• Answers to frequently asked questions about ZFŚS.
• Current positions of tax authorities, ZUS and PIP.
• Discussion of issues controlled by PIP, ZUS, UODO and US.
• Sample calculations showing how to calculate the ZFŚS contribution.
• Templates for ZFŚS regulations and other documents necessary to manage the Fund.

The authors (a labor law specialist, a former PIP inspector and a long-time head of the payroll department, a tax specialist) collected questions asked by training participants during training courses on this topic. Many of them were repeated and concerned the management of the fund's resources. The Company Social Benefits Fund from A to Z takes into account the latest changes in regulations and the current positions of tax authorities, ZUS and PIP. The publication discusses a wide range of issues related to ZFŚS, contains frequently asked questions and answers, enriched with sample calculations, legal regulations governing the issues discussed and a list of the most common mistakes.

The publication includes a discussion of the presented issues related to the employer's social activities, in particular issues controlled by: PIP, ZUS, UODO and US, sample calculations showing how to calculate the ZFŚS contribution, examples, questions and answers taking into account the latest case law and official letters, including individual tax interpretations and ZUS, a presentation of the novelties that entered into force in 2025 and the processed amendment to the Act on ZFŚS, sample calculations of payrolls in 2025 showing the consequences of granting certain benefits from ZFŚS for the calculation of the payroll, templates for several ZFŚS regulations and other documents necessary to manage the Fund.

HR Services Publishing presents a publication that is an indispensable tool for anyone involved in the administration of the Company Social Benefits Fund. Thanks to this book, managing the Fund will become simpler and more effective. You will find answers to all your questions and practical tips to help you avoid mistakes and irregularities. Do not wait, reach for the Company Social Benefits Fund from A to Z and gain confidence that your actions comply with applicable regulations.