Work apartment - obligations towards ZUS and the tax office


It happens that some employers, wishing to make employment conditions in their companies more attractive, offer employees non-wage benefits. One of them is a business flat. Providing an employee with a flat by the company may have an impact on the amount of contributions for his social and health insurance and constitute the employee's income, on which the tax should be charged.

Business flat and social security contributions

The basis for the amount of contributions for employee insurance is the income from the employment relationship within the meaning of the provisions on income tax from natural persons. Pursuant to the PIT Act, income from employment is considered to be all kinds of cash payments and the monetary value of benefits in kind or their equivalents, regardless of the source of financing these payments and benefits, including, inter alia, business apartment.

Social security and health insurance contributions should be calculated from the value of the company flat made available to the employee by the employer.

On the basis of the ZUS contribution rate, the monetary value of this benefit is taken into account in the amount of the cash equivalent specified in the provisions on remuneration, and in the event of their absence:

a) for cooperative premises of the tenant and ownership type - in the amount of the rent applicable for this premises in the given housing cooperative,

b) for communal premises - in the amount of the rent designated for this premises by the commune,

c) for ownership premises, with the exception of those listed in point (a). a), and houses being privately owned - in the amount of rent determined according to the rules and rates for council flats in a given area, and in cities - in a given district,

d) for premises in hotels - in the amount of the cost documented with bills issued by the hotel.



The provisions referred to above apply accordingly to contractors.


If we provide a company flat to several people at the same time, then in order to determine the basis for the amount of ZUS contributions for each of them, the monetary value of the benefit (accepted for contributing) should be divided by the number of people to whom the flat is made available.

However, when a flat made available to an employee is owned by the employer and the employee bears a partial payment for making it available and it results from the collective labor agreement, remuneration regulations or provisions on remuneration, the material benefit is free of insurance premiums.

A shared business apartment and the obligation to calculate tax

The benefit in the form of making a flat for an employee free of charge is not fully exempt from personal income tax. Therefore, the value of such a benefit should be added to the employee's income from the employment relationship.

In the case of full-time employees, this income may benefit from tax exemption. Tax-free is the value of benefits paid by the employer for the accommodation of employees, up to the amount not exceeding PLN 500 per month. However, an employee may take advantage of this exemption if the employee's place of residence is located outside the town where the workplace is located and the employee does not benefit from the increased tax deductible costs.

The amount of PLN 500 is a monthly limit for one employee. When the value of the benefit per individual employee in a given month exceeds PLN 500, the surplus over this amount is subject to taxation.

The tax-free amount can only be applied to salaried employees. This means that the service apartment provided to the contractor is associated with the generation of fully taxable income.

To sum up, the employer who covers the costs of the official apartment of an employee whose place of residence is located outside the city where the workplace is located, must remember about the exemption from personal income tax of the employee's income, which will arise in connection with this, and about the obligations towards the Social Insurance Institution. .