ZFŚS 2025 COMMENTARY - MARIUSZ PIGULSKI

Dive into the world of practical explanations regarding the Company Social Benefits Fund (ZFŚS) with the latest commentary by Mariusz Pigulski. This publication is an invaluable source of knowledge for anyone involved in payroll accounting and social activities within a company. Discover how to effectively manage the fund, avoid mistakes, and ensure that employees have access to social benefits at the highest level.

• Detailed discussion of each article of the ZFŚS law.
• Practical examples, document templates, and official positions.
• Current case law taking into account the latest changes in regulations.
• Solutions to problems that arise in the practice of ZFŚS operation.
• Answers to questions regarding eligibility to use the fund.
• Explanations regarding employee data available to the social committee.
• Information about co-financing employee recreation and benefits for retirees.

The publication "ZFŚS 2025. Commentary" is a comprehensive study that contains practical explanations for each article of the law on the Company Social Benefits Fund. It details the obligations of employers related to conducting social activities. The explanations are supported by numerous practical examples, document templates, official positions, and case law. The commentary takes into account - effective from 2025 - the unfreezing of the amount of the ZFŚS contribution and the latest position of the GIP regarding the granting of benefits from this fund to retirees and former employees.

The book has been enriched with solutions to problems that arise in the practice of the Company Social Benefits Fund. These are presented in the form of questions and answers as a separate part of the book from the commentary. As a result, the reader will learn, for example: Should non-working family members be taken into account when determining eligibility for ZFŚS benefits? What employee data can the social committee access? When can a divorced employee apply for ZFŚS benefits for a child? How to co-finance the recreation of an employee who has concluded two employment contracts with the same employer? Can retirees receive fewer ZFŚS benefits than employees? Is the employer obliged to pay a ZFŚS benefit based on an application submitted by the employee with a delay?

Mariusz Pigulski - an expert and practitioner with over 20 years of experience in labor law and social security. A graduate of the Postgraduate Study of Labor Law at the University of Łódź, author of numerous studies and publications in the field of personnel and payroll. His experience guarantees that the commentary is not only in accordance with applicable regulations but also takes into account the realities of the work of personnel and payroll departments. This is required reading for people involved in payroll accounting in entities conducting social activities. The explanations contained in the book will also be of interest to beneficiaries of benefits from the Company Social Benefits Fund, especially members of social committees.