Write-off to the Company Social Benefit Fund

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In 2019, the amount of the write-off to the Company Social Benefit Fund changed. The write-off to the Company Social Benefit Fund from January 1 to July 31 was determined based on the average monthly salary in the economy in the second half of 2013 and it was PLN 3,278.14. In the period from August 1 to December 31, 2019, the amount of the allowance was determined on the basis of the monthly remuneration for the second half of 2014 in the amount of PLN 3,389.90.

How to establish a write-off for the Company Social Benefit Fund?

If the enterprise has established a Social Benefit Fund, then in a given year an amount corresponding to the number of employees according to the number of employees as at 31 December of the previous year, multiplied by the amount per one employee, should be transferred to the account of the Company Social Benefits Fund.

Period from August 1, 2019 to December 31, 2019

Sum

Average salary amount

PLN 3389.90

Obligatory write-off

per one employee in the so-called normal working conditions: 37.50%

PLN 1271.21

for one employee performing work in special conditions or work of a special nature - within the meaning of the provisions on bridging pensions: 50%

PLN 1694.95

per one juvenile employee:

- 1st year of education: 5%

- 2nd year of education: 6%

- 3rd year of education: 7%


PLN 169.50

PLN 203.39

PLN 237.29

Optional (discretionary) increases

for each employed person with a certified severe or moderate degree of disability: 6.25%

PLN 211.87

for each old-age and disability pensioner whom the establishment takes care of: 6.25%

PLN 211.87

* for each employed person, provided that the entire increase is allocated to running a nursery or children's club: 7.5%

* this applies to employers who have established a company nursery or children's club and will allocate for this purpose an amount corresponding to the basic allowance

PLN 254.24

Changes to the Company Social Benefits Fund in 2019

In 2019, apart from increasing the amount paid per employee to the company social benefit fund, the deadlines for paying the equivalent of the contributions and increases have also changed:

  • from January 1 to July 31 - deadline May 31, 2019
  • from August 1 to December 31 - submission date October 31, 2019

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