At a glance
- Since 2012, the base amount used to calculate contributions to the Company Social Benefit Fund (ZFŚS) has been frozen, meaning that the contribution has been determined by a previous average salary.
- In 2024, this freeze has been removed, and the contribution will be determined in the manner specified in the Act on the Company Social Benefits Fund (Act).
- This means that the basis for determining the contribution to the ZFŚS in 2024 is PLN6,445.71 which is a 25% increase on the previously applicable base amount used to calculate ZFŚS contributions.
- Employers have the option to establish a company-specific contribution amount through an appropriate procedure.
According to the Act, the contribution to the ZFŚS is determined by the average monthly salary in the national economy in the previous year, or in the second half of the previous year if the average salary in that period was higher than in the first half. However, since 2012, this provision has not been applied. Instead, the contribution to the ZFŚS has been frozen and determined by the average salary indicated in state-budget related acts of previous years.
In 2024, this freeze has been removed, and the contribution will be determined in the manner specified in the Act. This means that the basis for determining the contribution in 2024 is the average monthly salary in the national economy in 2023, or in the second half of 2023 if the average salary from that period was higher.
According to the announcement of the Central Statistical Office (GUS) of 16 February 2024, the average monthly salary in the national economy in 2023 (after the deduction of pension, disability, and sickness insurance premiums) was PLN6,246.13, and in the second half of 2023 it was PLN6,445.71.
This means that the basis for determining the contribution to the ZFŚS in 2024 is PLN6,445.71 which is a 25% increase on the previously applicable base amount used to calculate ZFŚS contributions. As a result, employers operating ZFŚS can expect to see expenditure on fund benefits to rise significantly this year. However, employers who have ZFŚS in place may, using an appropriate procedure, freely determine the amount of the contribution.
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