Solidarity Fund and Employee Benefits Fund – current and future changes

A significant change was introduced regarding contributions to the Solidarity Fund on June 1, 2025. Under the new regulations, companies are required to pay contributions to the Labour Fund and the Solidarity Fund for supervisory board members who receive remuneration for performing this function.

Solidarity Fund – contributions for members of supervisory boards

This is because the regulations regarding mandatory contributions to the Solidarity Fund apply accordingly to mandatory contributions to the Labour Fund. This means that contributions to the Solidarity Fund must be paid for the same individuals and from the same calculation basis as contributions to the Labour Fund.

According to the Article 259, paragraph 1, point 1, letter i of the Act on the Labour Market and Employment Services, employers and other organizational units are obliged to pay mandatory contributions to the Labour Fund for members of supervisory boards, whose remuneration constitutes the basis for calculating contributions for pension and disability insurance in the amount of at least the minimum wage.

Therefore, if a company employs supervisory board members, it is important to ensure that contributions to the Labour Fund and Solidarity Fund for these individuals are calculated and paid correctly from June 1, 2025. Failure to do so may result in financial consequences.

Company Social Benefits Fund (ZFŚS) – what are the upcoming changes?

The Ministry of Family, Labour, and Social Policy is preparing significant changes to the Company Social Benefits Fund (ZFŚS). On July 29, 2025, a draft bill amending the Labour Code and the Company Social Benefits Fund Act was submitted to the Sejm. The changes are intended to increase transparency and management of social funds. Businesses should familiarize themselves with the planned amendments now to properly prepare for the changes and avoid potential complications.

Two representatives instead of one

The most important proposed change is to increase the number of employee representatives participating in negotiations regarding the Employee Benefits Fund. Currently, employers without company trade unions require only one employee representative. Following the changes, a minimum of two representatives will be required to participate in the negotiations.

The goal of the change is to ensure greater control over the spending of funds from the Employee Benefits Fund and to better reflect employee interests. Experts emphasize that, given the growing number of companies struggling financially, greater representation is intended to prevent irregularities, such as using funds from the fund to pay salaries.

Why is this change important?

The Employee Benefits Fund plays a key role in companies, financing not only “holidays under the tree” but also subsidizing children’s recreation, cinema and theatre tickets, swimming pool and gym memberships, and various types of benefits and holiday packages. For many potential employees, it is also a crucial element of the employer’s offer. Ensuring collegial decision-making is therefore intended to translate into more equitable and efficient management of these funds.

Organizational challenges and potential difficulties for employers

While the change is perceived as beneficial for employees and has a formal dimension, entrepreneurs point to potential challenges. Selecting the next representative(s) may require a vote among employees, which can be an organizational challenge, especially in larger companies.

Employers may also fear greater difficulty in pushing through their proposed changes to the fund, given the increased employee representation. However, it is worth noting that, as experts emphasize, many companies already have multiple representatives for the Employee Benefits Fund, providing a safeguard in the event of one representative’s absence.

Due to planned changes to regulations, employers may need to take certain steps, including:

• Overview of regulations – if changes are introduced, companies will have to adapt the regulations of the Employee Benefits Fund accordingly, so that increased employee representation is implemented,
• Election of representatives – in the absence of permanent employee representatives already operating in the organisation, it may be necessary to hold elections for new representatives.

The upcoming changes to the Employee Benefits Fund (ZFŚS) are a step toward greater transparency in the management of social funds. While they may pose some organizational challenges, they can also contribute to streamlining processes and increasing employee confidence in the fund.

Wondering how your company can optimally prepare for these changes? Do you need support in managing your HR and payroll processes?