Employee Social Benefits Fund (ZFŚS) in Poland: 75% of Contributions Must Be Transferred by the End of May – What Employers Need to Know

Paweł Gorzelec
1 day ago
3 min read

Every year, May brings an important deadline for employers obligated to manage a Company Social Benefits Fund (ZFŚS). By May 31, they must transfer at least 75% of the annual fund contributions to the fund’s dedicated account. This applies to both basic contributions and those calculated for juvenile employees and staff working in special conditions.

Failing to meet this requirement can result in serious legal and financial consequences. Here’s what you should know to stay compliant.

Who is Required to Create a ZFŚS?

The obligation to establish a ZFŚS applies to:

Public institutions – always,
Private employers with at least 50 full-time equivalent employees (FTEs) as of January 1 of the given year,
Employers with 20–49 employees, if requested by a trade union.

Other employers may establish a fund voluntarily, but once they do, they must follow the same rules as those for mandatory funds.

Contribution Amounts and Key Deadlines

The basic contribution is calculated based on the average planned number of FTEs during the year. This should not reflect headcount on a specific day but rather expected staffing levels, taking into account planned hiring and attrition.

In 2025, the basis for calculating the contribution is the average monthly salary in the second half of 2024, which is PLN 7262.39.

Basic contributions per employee:

PLN 2723.40 – standard working conditions,
PLN 3631.20 – special working conditions or character,
Juvenile employees in vocational training:
- PLN 363.12 (1st year),
- PLN 435.74 (2nd year),
- PLN 508.37 (3rd year).

💡 Note: Juvenile workers performing “light duties” are treated like standard employees and do not qualify for reduced contribution rates.

Contribution Deadlines in 2025

Employers must observe two key payment deadlines:

May 31 – transfer at least 75% of the total annual contribution,
September 30 – transfer the remaining amount,
End of year – make any necessary adjustments based on actual employment levels.

Non-compliance may trigger inspections and penalties from the Social Insurance Institution (ZUS) or State Labour Inspectorate (PIP).

Example: How to Calculate the Contribution

Let’s assume that at the start of 2025, a company employs:

70 full-time staff in standard conditions,
6 full-time staff in special conditions,
20 part-time employees working at 50% capacity,
4 employees working at 25% capacity.

After factoring in average monthly employment, we get:✅ 73.67 FTEs in standard conditions,✅ 6 FTEs in special conditions.

Total contribution:

73.67 × PLN 2723.40 = PLN 200,632.88,
6 × PLN 3631.20 = PLN 21,787.20,Total: PLN 222,420.08

By May 31, the company must transfer at least PLN 166,815.06 (75% of the total).

Optional Contributions – When Can They Be Added?

Employers may choose to increase the fund by including:

PLN 453.90 (6.25%) per retiree or pensioner,
PLN 453.90 (6.25%) per employee with a moderate or significant disability,
PLN 544.68 (7.5%) per employee, if the company runs a nursery or children’s club (provided the entire amount is used for that purpose).

These additions are optional and serve as extra benefits for specific employee groups.

Risks of Non-Compliance

Failure to transfer funds on time or errors in calculating contributions may result in:

Legal liability for the employer,
Financial penalties,
Limited ability to disburse social benefits,
Tensions or dissatisfaction among employees.

Key Takeaway: Be Timely, Be Accurate

The May 31 deadline for ZFŚS contributions should not be overlooked. Employers must properly estimate planned employment, calculate contributions using the correct salary base, and meet the required deadlines.

📌 Don’t wait – act now to avoid last-minute stress or potential audits.