In the previous article, we discussed the tax consequences of providing meals to their employees by employers through virtual payment cards or vouchers. Clients of our PRWT accounting office also ask about the effects in the field of ZUS for this type of benefit offer.

First of all, two things need to be distinguished:

1. The value of the meals is financed from the company’s current assets

In accordance with par. 2 clause 1 point 11 of the Regulation of the Minister of Labor and Social Policy of 19 December 1998 on the detailed rules for determining the basis for the calculation of contributions to retirement and disability pension insurance (uniform text in Journal of Laws of 2017), the basis for the calculation of contributions does not constitute the value of the contributions financed by the employer meals made available to employees for consumption without the right to an equivalent on this account – up to the amount not exceeding PLN 300 per month.

Thus, a virtual card used only for the purchase of meals by employees meets the conditions for the application of the exemption.

On the other hand, a food coupon, for which employees can buy various products (not only food), will not be exempt on the basis of the above-mentioned provision (this was the position taken by the Supreme Court).

2. The value of the meals is financed from the company’s social benefits fund

Benefits financed from the company social benefit fund are exempt from ZUS contributions (paragraph 2 (1) (20) of the above-mentioned regulation). Both benefits (virtual card and food coupon) would be exempt from contributions. The necessary condition in this case is the functioning of the employer’s social benefit fund. However, it should be remembered that when employees receive benefits from the fund, they may not be the same for everyone. Employees should receive benefits in the amount depending on their living, family and material situation.