By 31 October 2019, employers are obliged to supplement payments to their Social Benefits Funds (ZFŚS), if any, for the period from 1 August 2019.
The obligation of additional payments results from the National Budget-Related Act, which has introduced the new, higher base for calculating ZFŚS write-offs for the period from 1 August 2019 to 31 December 2019.
As a result, in 2019 employers must calculate the ZFŚS write-off on the following bases:
- PLN 3,278.14 for the period from 1 January 2019 to 31 July 2019 (old base)
- PLN 3,389.90 for the period from 1 August 2019 to 31 December 2019 (new base).
This change leads to ZFŚS write-off recalculations and additional payments to ZFŚS bank accounts.
The calculation of ZFŚS shortfall requires introducing the 'principle of proportionality'. To calculate the actual ZFŚS write-off amount in 2019, employers need to apply the following proportions – 7/12 from the old base, and 5/12 from the new base.
The additional ZFŚS payments should be paid by 31 October 2019, and the final correction of ZFŚS write-off and its increase should be made by 31 December 2019.
Bird & Bird supports clients in implementing social benefits funds, and provides day-to-day assistance in their management.