[Poland] Higher write-off for Company Social Benefits Fund in 2024

In 2024, the write-off for the Company Social Benefits Fund (ZFŚS) and leave benefit will increase, since the legislator has not decided to freeze its amount again. What is the amount of write-offs for ZFŚS in 2024? 

What does the amount of the write-off for the Social Benefits Fund depend on?   

Pursuant to the Act of 4 March 1994 on the Company Social Benefits Fund (i.e. Journal of Laws of 2023, item 998, as amended), the basis for determining the amount of the write-off for the Company Social Benefits Fund is the average monthly remuneration in the national economy in 2023 or in the second half of 2023, if the average remuneration from that period was higher. These figures were announced by the Central Statistical Office (GUS) on 16 February 2024.   

GUS announced that the average wage, referred to in Article 5(7) of the ZFŚS Act, annually was PLN 6246.13 and PLN 6445.71 in the second half of 2023. As the average remuneration was higher in the second half of the year, this is the basis for determining the write-off for the Company Social Benefits Fund in 2024. 

What are the amounts of write-offs for the Social Benefits Fund in 2024?  

In 2024, the basis for calculating the amount of the write-off for ZFŚS is PLN 6445.71. The write-off amounts for the fund in the current year are as follows: 

Increase in holiday pay in 2024  

For employers who have not opted to set up ZFŚS, the amount of the basic write-off is equal to the maximum leave benefits. Those who go on a minimum of 14 days’ holiday in 2024 will receive at least PLN 500 more than in June-December 2023. 

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