1.4.2 Employers Of More Than 50 People: Company Social Benefit Fund

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Commentary

Poland

All employers with more than 50 employees are obliged to either form a Company Social Benefit Fund (Zakładowy fundusz œwiadczeń socjalnych), or formally inform their employees that they do not intend to form a fund and get the employees agreement that the fund will not be formed. If the employees do not agree, then the fund must be formed. If a company commences business after 1 January, the fund need not be created until the following

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1.4.2 Employers of more than 50 people: company social benefit fund

Poland

Introduction

8.2 Failure to pay over withheld amounts

4.5 Employer provided accommodation

8.3 Social security penalties

11. Work permit assessment tool

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

4.12 Beneficial loans

4.4 Interest-free loans

6.2 Double tax relief

5.1 Employer registration

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.4 Private medical insurance

3.7.3 Sale of shares

3.7.7 Occasional leave

3.3 Leave of absence

2.3.5 Wage garnishment

6.4.1 Split Year Relief – outbound employees

9.3 National collective bargaining agreement (CCNL)

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

1.4.2 Employers of more than 50 people: company social benefit fund

Poland

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