Currently, on the labor market, various types of employee salary supplements offered by employers are common. Additional medical care or sports cards are becoming the standard. However, these benefits are not always neutral when it comes to tax liability and ZUS contributions. Benefits paid by the employer from the Company Social Benefits Fund are exempt from tax and ZUS contributions. However, benefits paid from the employer’s current assets generally constitute employee income subject to taxation and ZUS contributions. Clients of our accounting office often ask us questions on this topic because there are situations that exempt the employer from the obligation to calculate and pay ZUS contributions for benefits granted to the employee. For this to happen, several conditions must be met simultaneously:

– first of all, the employee must participate in the costs of the benefit granted, even if only in a symbolic amount, so the employer cannot bear the entire cost of the benefit offered to the employee

– the price of the benefit offered to the employee must be lower than the market price of this service, so the employee must benefit from using the benefit offered to him/her,

– the principles of using the benefits offered by the employer and the possibility of using them result from the collective labor agreements in force at the employer, and if there are none, then from other internal regulations, such as remuneration regulations or remuneration regulations.

If all these conditions are met simultaneously, the benefit granted to the employee does not constitute a basis for ZUS contributions. However, it still remains the employee’s income subject to taxation.

If you look for services we offer, please contact us:

Accounting office in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Accounting office in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl