On December 16th,2014 Social Security Office (ZUS) dealt with a case of exemption an employment income from a basis of social security contributions. The employment income means in this case, the income which was achieved by an employee, who took part in an organized work trip.
The applicant in his motion stated, that the trip was fully financed from a company social fund. According to the applicant as well as ZUS, it is essential to establish in statute of the company social fund – expenditure from the fund for purposes related to social activities (e.g. on a trip, picnic, integration meeting). Secondly, it's important to establish, that every employee will be able to take advantage of such a tour and regardless of the so-called social criteria. If above conditions are fulfilled, then the income achieved from the fund is not subject to social security contributions.
In conclusion, the key to exclude the income from the basis of social security contributions, will be a properly written statute of the company social fund, which will accurately determine objectives and principles of enjoying the benefits which come from the fund.
