Company Social Benefits Fund - spending funds


The management of funds from the Company Social Benefits Fund is the responsibility of the employer, therefore it is the responsibility of the employer to make decisions about this Fund and the purposes for which the funds can be allocated. Employers, by specifying expenses from the Company Social Benefit Fund that do not fall within the concept of social activity, risk being fined up to PLN 5,000.

Company Social Benefits Fund - obligation to create

The Company Social Benefits Fund is financial resources collected by the employer on a separate bank account in order to use them for social support of eligible employees. The Company Social Benefits Fund is obligatory for all employers from budgetary and local government units (regardless of the number of employees) and others who, as of January 1 of a given year, employ min. 50 full-time equivalent employees. The financial resources come from write-offs, the amount of which is strictly defined.

Company Social Benefits Fund - principles of allocating funds

Benefits from the Company Social Benefits Fund cannot be disposed of by the employer in any way, as it is strictly regulated by the act.

First of all, the rules of using the services and benefits financed from the Fund and the conditions for allocating the Fund's resources for individual purposes and types of social activity are specified by the employer in the regulations of the Company Social Benefits Fund.

It should be remembered that the granting of benefits financed from the Company Social Benefits Fund and their amount should depend on the life, family and material situation of the person entitled to use the Fund. In such a case, the employer cannot award all employees with the same amount and value. It is also forbidden to make the disbursed funds dependent on the type of contract, number of full-time jobs, length of service, and evaluation of the quality of work.

The method of determining the allocation of funds based on the social criterion of employees should be regulated in the regulations of the Company Social Benefits Fund.

The employer's social activity financed by the Fund may be allocated to:

  • various forms of recreation (e.g. holidays, summer camps, winter camps, trips),

  • cultural and educational activities (purchase of admission tickets to concerts, cinema, theater, opera, organizing cultural events in the workplace, etc.),

  • sports and recreational activities (tickets to the swimming pool, gym, organizing sports competitions and games in which employees and their families participate, purchase of equipment and equipping the gym, gym in the company, picnics, renting a tennis court, etc.),

  • childcare in nurseries, children's clubs, kindergartens and other forms of pre-school education (establishing company nurseries, children's clubs, kindergartens and other forms of pre-school education or, for example, co-financing the costs of the kindergarten attended by the employee's children),

  • providing material assistance - material or financial (allowances, assistance in the event of random events, gift vouchers, packages for children, etc.),

  • purchase of gift certificates, vouchers, coupons or other signs that entitle them to be exchanged for goods and services.

Persons who may apply for the right to use the Company Social Benefits Fund are:

  • all-time employees and members of their families,

  • employees on parental leave,

  • old age and disability pensioners - also former employees and their families,

  • family members of deceased employees and former employees, if they were dependent on them,

  • persons to whom the establishment has granted the right to use the Fund's benefits, e.g. employees who are currently on unpaid leaves,

  • juvenile employees with whom the company concluded an employment contract for the purpose of apprenticeship,

  • employees with whom the employer has concluded a contract for homework, the so-called homeworkers.

Expenses such as:

  • health services, medical care, preventive vaccinations,

  • training, further education, improving professional qualifications,

  • financing of commuting,

  • expenses related to the celebration of company jubilees, company Christmas Eve,

  • life or pension insurance,

  • remuneration of employees servicing the Fund,

  • purchase of fixed assets,

  • conducting in-house mass catering, e.g. a canteen,

  • awards or occasional flowers,

  • employee education (regardless of the form),

  • bonuses and rewards.

The employer should finance the above benefits and services from the company's current assets.

Entities that influence social policy

The catalog of social benefits is agreed with all employees of the enterprise or their elected representatives in a situation where there are no trade unions in the company.

Trade unions play an important role in creating social policy. It is with them that the employer must agree on the content of the regulations of the Company Social Benefits Fund.

He may also delegate tasks relating to the creation of social policy to a social committee. The provisions of the Act on the Company Social Benefits Fund do not provide for a body known as a social committee, therefore they do not specify the scope in which the committee is to operate. The employer may, however, refer to it in its internal regulations, and its powers are limited to expressing opinions and advising the employer on social policy. However, they can be extended to fulfill the tasks of the Act. Then the committee becomes empowered to make decisions on the distribution of the Fund's resources and granting social assistance.