The amount of allowances for the Polish Company Social Benefit Fund (ZFŚS) in 2025

On 19 February 2025 the President of the Central Statistical Office in Poland issued a notice on the average monthly salary in the economy in the second half of 2024, which amounts to PLN 7262.39. This amount constitutes the basis for calculating the amount of mandatory contributions pursuant to Article 5 of the Act of 4 March 1994 on the Company Social Benefit Fund.

Below are the amounts of contributions to the Polish Company Social Benefit Fund (ZFŚS) in relation to the employed staff:

• per one staff member employed in normal conditions – 37.5% – PLN 2723.40,
• per one staff member performing work in special conditions or work of a special nature (within the meaning of the provisions on bridge pensions) – 50% – PLN 3631.20,
• per one juvenile in the first year of learning – 5% – PLN 363.12,
• per one juvenile in the second year of learning – 6% – PLN 435.74,
• per one juvenile in the third year of learning – 7% – PLN 508.37.

It should be recalled that the above-mentioned Act allows for the possibility of voluntary increases in deductions for employed disabled or former employees. Employers can also increase the allowance for each person employed if they allocate the entire voluntary allowance to the operation of a crèche or children’s club established by them. These are the amounts for the case-by-case increases in the allowance:

• for each employee with a severe or moderate degree of disability, the basic allowance can be increased by 6.25% – PLN 453.90,
• employers providing social care for pensioners, including those from liquidated workplaces, may increase the fund by 6.25% for each pensioner entitled to such care – PLN 453.90,
• employers who have established a company crèche or children’s club and allocate for this purpose from the basic allowance an amount corresponding to 7.5 percentage points of this allowance may increase the fund by 7.5 % for each person employed, provided that the entire increase is allocated to running the crèche or children’s club – PLN 544.68.

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

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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