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What Can ZFŚS Funds Be Used For? Examples and Restrictions
The Company Social Benefits Fund (ZFŚS) is a tool that has a real impact on improving employees’ social conditions. For many, it’s an opportunity to receive financial support, subsidize vacation, or get help during difficult life events. However, the topic of "ZFŚS: what can it be used for?" raises many questions and uncertainties. In this article, we provide a detailed list of allowable expenses covered by the fund and outline the key legal restrictions.
What is ZFŚS and who is eligible?
The Company Social Benefits Fund is created by employers who hire at least 50 full-time employees. Its operation is governed by the Act of March 4, 1994, on the Company Social Benefits Fund. The resources gathered in the ZFŚS are intended to support social activities for:
- employees,
- their families,
- retirees and pensioners (former employees),
- other eligible individuals as defined in the company’s fund regulations.
What can the social fund be used for?
The primary goal of ZFŚS is to support employees and their families through social activities. Therefore, the use of the fund is determined strictly by the legal framework and the company’s internal regulations. Crucially, all benefits must be granted based on the social criteria—considering the financial, family, and personal situation of the recipient.
Examples of ZFŚS-financed benefits
- Vacation subsidies
- “Wczasy pod gruszą” – financial aid for employees’ or their families’ individual vacations.
- Camps, youth holidays – subsidies for children’s summer and winter breaks.
- Material assistance and emergency aid
- One-time financial support for hardships (e.g., illness, accident, death in the family).
- In-kind assistance – such as holiday gift packages or vouchers.
- Childcare support
- Subsidies for nurseries, kindergartens, childcare clubs.
- In some companies, support may also include private nanny care.
- Housing assistance
- Loans for housing-related purposes: buying, building, or renovating a home.
- Subsidies for rent or utility bills (as permitted by internal rules).
- Cultural and educational activities
- Subsidized tickets for cultural events (cinema, theatre, museums).
- Company events like picnics or team-building trips.
- Sports and recreation
- Access to fitness, pool, or sports activities.
- Subsidized trips, cycling tours, or sports tournaments.
- Other benefits
- Holiday gifts for employees’ children.
- Support for retirees and pensioners (e.g., vacation subsidies or emergency aid).
Restrictions and benefit allocation rules
Even though the list of possible ZFŚS uses is extensive, there are strict rules:
- Expenses must comply with the legal definition of social activities.
- Benefits must be based on the social criteria—cannot be granted equally to all.
- Basing benefits on tenure, job title, or working hours is not allowed.
- All benefits must be listed in the company’s internal ZFŚS regulations.
What CANNOT be financed with ZFŚS?
Examples of ineligible expenses:
- Bonuses, awards, salary supplements.
- Professional development or job training.
- Office equipment, such as work laptops.
- Company events with no social criteria-based participation.
Summary
ZFŚS provides tangible support for employees and their families, but its usage is strictly regulated. It’s essential to ensure all benefits are granted fairly and according to internal fund policies. If you're unsure what qualifies, consult your HR department or your company's fund regulations.
FAQ
Who is required to create a ZFŚS?
Public sector employers and private companies with 50+ full-time employees. Companies with 20–49 staff must create the fund only if requested by a trade union. Smaller employers may do so voluntarily.
What are examples of allowed expenses?
- Vacation subsidies (e.g., “wczasy pod gruszą”, camps for kids).
- Financial aid and emergency grants.
- Childcare subsidies (nurseries, nannies).
- Housing-related support (loans, rent).
- Cultural and sports activities.
- Support for retirees.
What are the key limitations?
- Must meet social criteria based on individual need.
- Equal payouts for all employees are not allowed.
- Tenure or job level cannot determine eligibility.
- All expenditures must be defined in internal regulations.
What cannot be financed?
- Salary components (bonuses, awards).
- Job-related training.
- Office equipment.
- Team events without social-criteria-based access.
Can every employee access ZFŚS benefits?
Yes, but the amount depends on their individual life and financial situation.
Can “wczasy pod gruszą” be funded by ZFŚS?
Yes, it’s one of the most common benefits.
Are children's camps covered?
Yes, ZFŚS can fund summer/winter camps for employees’ children.