When Do We Pay Holiday Subsidies ("Wczasy pod gruszą")? A Practical Guide for Employers

When Do We Pay "Wczasy pod Grusza"? A Practical Guide for Employers

"Wczasy pod grusza" (literally: "holidays under the pear tree") is one of the most popular social benefits in Polish companies, offering real support for employees' vacation plans. For many employees, it is a vital financial contribution towards summer holidays; for employers, it is a tool to motivate teams and build a positive company image. This article explains what this benefit is, when and under what rules it is paid, how to apply for it, and the associated obligations and advantages.

What is "Wczasy pod Grusza"?

This term informally refers to vacation subsidies that employers can grant employees from the Company Social Benefits Fund (ZFŚS). Though not named explicitly in legal acts, it stems from general principles of social support provided through the fund. In practice, it means reimbursement of vacation costs—whether organized or individual holidays, even if spent at home, on a plot, or with family.

Legal Basis and the Role of the ZFŚS Regulations

The company’s internal ZFŚS regulations determine the eligibility criteria, benefit amounts, and the procedure for applying. Employers with at least 50 full-time equivalent employees are required to create such a fund. Smaller companies may do so voluntarily. If no ZFŚS exists, employers may instead offer a different benefit called the holiday allowance.

Who is Eligible?

Those eligible typically include:

• Employees and their families
• Retired employees (former workers)
• Other individuals listed in the ZFŚS policy

Eligibility and benefit levels depend on the individual's living, family, and financial circumstances. Higher support goes to those in more difficult situations.

When is the Benefit Paid?

Timing depends on the company's regulations. Usually, the subsidy is paid:

• After the employee returns from vacation and submits an application
• In specified months (often summer), or once annually

There is no restriction on when or how vacation is spent—at home or away.

What Conditions Must Be Met?

To receive the subsidy, an employee typically must:

• Take a minimum number of vacation days (usually 10 or 14 calendar days)
• Submit a written application
• Provide a statement about their household situation (if required)
• Optionally, submit receipts or invoices (depending on the employer)

Many employers don't require financial proof—just confirmation of vacation.

How Much is the Subsidy?

Amounts are not fixed. Employers must use social criteria to determine the value per employee. Uniform payments are not allowed. Criteria can include income per person, number of children, and general financial situation. Subsidy levels can vary from a few hundred to several thousand PLN.

Application Procedure

The ZFŚS regulations outline the steps:

1. The employee takes the required vacation.
2. Upon return, submits the application.
3. Attaches a financial/family status declaration, and if applicable, receipts.
4. The social committee or designated person evaluates the request.
5. Payment is made within a specified time, typically a few weeks.

Benefits for Employees and Employers

This benefit is valuable for both parties:

• For employees: reduced vacation costs, longer rest, improved well-being
• For employers: better productivity, increased loyalty, positive reputation

Comparison: Holiday Subsidy vs. Holiday Allowance

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Common Mistakes & Best Practices

• Never pay the same amount to everyone—adjust based on need
• Ensure ZFŚS policies clearly define rules and documents
• Actively communicate the benefit to employees
• Avoid discriminatory rules (e.g., by contract type or working hours)

Conclusion & Recommendations

Holiday subsidies are an effective way to support employees and build engagement. The key lies in clear policies, use of social criteria, and a transparent application process. Employers should see it not just as an obligation but as an opportunity to foster loyalty.

FAQ

When must the employer pay "wczasy pod grusza"? When a company has a ZFŚS and includes the benefit in its policy. Mandatory for firms with 50+ full-time equivalents.

‍What criteria should be applied? Subsidies must reflect social conditions: income, family situation, etc.

How to determine the amount? Use internal thresholds and differentiate support levels. No flat rates.

What is the application process? After vacation (typically 14 days), the employee applies and provides documents. Payment follows positive evaluation.

What must be in the ZFŚS policy? Clear rules, required documents, timelines, eligibility criteria.

Common mistakes? Equal payments, unclear policies, ignoring social criteria, lacking documentation.

Are these subsidies taxed? Only above a government-defined yearly limit. Up to that point: tax- and contribution-free.

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