The Act Of 4 March 1994, The Share Of Welfare Fund

Original Language Title: USTAWA z dnia 4 marca 1994 r. o zakładowym funduszu świadczeń socjalnych

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Chapter 1 General provisions Article. 1. [range] 1. The Act provides for the creation policy by employers benefit fund, hereinafter called the "Fund", and the rules for the management of this Fund, intended to finance social activities organized for the benefit of the persons entitled to benefit from the Fund, to fund company social objects and to create on-site crèches, children's clubs, preschools and other forms of pre-school education.

2. The proper Minister of the Interior in consultation with the competent Minister for labour and Minister of public financies, in relation to the workers in the budgetary sphere units under him, who are not officers or soldiers, and Minister of Justice in consultation with the competent Minister for labour and Minister for public finances in relation to employees in units of the budgetary sphere prison the prison service officers, which are not, shall determine by regulation: 1) how to create and collect the resources of the Fund;

2) the amount of the deduction for the Fund, but not higher than specified in the Act.

3. the Minister of national defence in consultation with the Ministers of labour and social policy [1] and [2] Finance may specify by regulation, how to create and collect the resources of the Fund and the amount of write-down on the Fund, but not higher than specified in the Act – in relation to civilian workers.

Article. 2. [Definitions] used in this Act shall mean: 1) the activities of the social-services provided by the employers to the various forms of leisure, educational and cultural activities, sports and recreation, the care of children in crèches, children's clubs, by the daily guardian or a nanny, in kindergartens and other forms of pre-school, granting material support – kind or financial, as well as the return or non-repayable assistance for housing under the conditions laid down agreement;

2) annual copy of the base-made deductions to the bank account of the Fund in the amount specified in the article. 5, on the principles set out in article 1. 6 paragraph 1. 2;

3) (repealed);

4) company properties – villages and summer camp, rest homes, sanatoria, and gardens, sports and leisure facilities, nurseries, children's clubs and kindergartens and to cultural activities;

5) persons entitled to use the Fund, employees and their families, retirees and pensioners – former workers and their families and other persons to whom the employer has admitted, in the terms referred to in article 2. 8 paragraph 1. 2, the right to benefit from social services financed from the Fund;

6) the entrepreneur – natural person, a legal person, as well as the organizational unit without legal personality, if it includes the pursuit of economic activities.



Chapter 2 the creation of the Fund Article. 3. [an employer who creates the Fund] 1. Create a Fund, subject to paragraph 2. 2, the employers as of 1 January of the year concerned at least 20 employees in terms of full-time equivalents.

1a. (repealed).

1B. (repealed).

2. employers established in the form of budgetary entities and budgetary establishments form the Fund, regardless of the number of employed workers.

3. Employers as of 1 January of a given year less than 20 employees in terms of full-time equivalents, subject to paragraph 2. 2, can create the Fund up to the amount and under the conditions referred to in article 1. 5 and may withdraw the provision of holidays, referred to in paragraph 1. 4-6.

3A. The employer referred to in paragraph 1. 3, not in the collective work and not obligated to release the terms of remuneration, the information on authorship of the Fund and pay holiday benefits shall provide workers in the first month of the calendar year, in a way that is accepted on your employer.

3B. the employers referred to in paragraph 1. 3, employing at least 20 employees, covered by the collective work, provisions on the failure to fund and pay holiday benefits contained in the collective agreement. If such employers, employees are not covered by the collective work, provisions on the failure to fund and pay holiday benefits in terms of pay; article. 4 paragraph 1. 3 shall apply mutatis mutandis.

4. holiday allowance, referred to in paragraph 1. 3, shall not exceed the amount of the basic allowance, referred to in article 1. 5. 2, 2a and 3 – corresponding to the type of employment, except that the amount of benefit for the employees referred to in article 1. 5. 2 and 3, shall be determined in proportion to the working time of the employee.

5. the provision of holidays, referred to in paragraph 1. 4, shall pay the employer once a year each worker to the licensee in a given calendar year with the annual leave of at least 14 consecutive calendar days.

5a. the payment holiday benefits shall take place no later than the last day of the preceding the beginning of the leave referred to in paragraph 1. 5.6. The provision of holidays, referred to in paragraph 1. 4, is not subject to social insurance contribution of workers.

7. (repealed).

Article. 4. [the provisions of collective agreements] 1. On employers, referred to in article 1. 3 paragraphs 1 and 2. 1, collective bargaining can flexibly the amount of copy to the Fund; may also provide that the Fund will not be created.

2. the employers referred to in article 1. 3 paragraphs 1 and 2. 1, where workers are not covered by the collective work, the provisions of the matters referred to in paragraph 1. 1, may contain terms and conditions of remuneration.

3. If the employer referred to in paragraph 1. 2, not working factory organization Union, terms and pay on the amount of copy to the Fund or the failure of the Fund require the agreement of an employee referred to in the article. 8 paragraph 1. 2. Article. 5. [the amount of the basic allowance] 1. The Fund is created from an annual copy of the primary capital in relation to the average number of persons employed.

2. the amount of the basic allowance, referred to in paragraph 1. 1, is on the employee, subject to the provisions of paragraph 2. 2A and 3, 37.5% of the average monthly wage in the national economy in the previous year or in the second half of the previous year, when the average wage from this period was the amount higher.

2A. the amount of the basic allowance per employee of juvenile is in the first year, 5% in the second year 6%, and in the third year of 7% of the average monthly wage referred to in paragraph 1. 2.3. The height of the primary copy of the employee performing the work in specific terms or work of a special nature – within the meaning of the provisions on pensions bridging, is 50% of the average monthly wage referred to in paragraph 1. 2.3a. (repealed).

3B. (repealed).

4. the amount of the basic allowance can be increased by 6.25% of the average monthly wage referred to in paragraph 1. 2, for every employed person in respect of which the examination of "a significant or moderate disability.

5. employers with social care of retired and rencistami, including the decommissioned plants work, can increase the Fund of 6.25% of the average monthly wage referred to in paragraph 1. 2 for each retiree and rencistę entitled to care.

5a. An employer who formed a kid's Club or a nursery will dedicate and share this goal with a copy of the basic amount corresponding to the 7.5 percentage points of this copy can increase the Fund for every employed person of 7.5% of the average monthly wage referred to in paragraph 1. 2, provided the destination whole this increase to operate a nursery school or club.

6. the competent Minister in charge of labour shall determine, by regulation, how to determine the average number of employees, in order to charge a copy of the Fund, taking into account in particular the number of persons employed in a given calendar year.

7. The average monthly remuneration, as referred to in paragraph 1. 2, President of the Central Statistical Office in the official journal of the Republic of Poland "Monitor Polish" not later than 20 February of each year.

8. The provisions of paragraphs 2 and 3. 1-7 does not apply to: 1) public education on the basis of the provisions of the higher education;

2) schools and institutions covered by the system of education in relation to teachers subject to the Charter.

8A. Impairment and increase referred to in article 1. 5, 13 and 14, with the employer make up a single fund.

Article. 5a. [Average monthly wage in the national economy in 2012.] In 2012 by the average monthly wage in the national economy, as referred to in article. 5. 2, you must understand the average monthly wage in the national economy in the second half of 2010, announced by the President of the Central Statistical Office on the basis of article. 5. 7.


Article. 5b. [Average monthly wage in the national economy in 2013.] In 2013 by the average monthly wage in the national economy, as referred to in article. 5. 2, you must understand the average monthly wage in the national economy in the second half of 2010, announced by the President of the Central Statistical Office on the basis of article. 5. 7. Article. 5 c. [Average monthly wage in the national economy in 2014.] In 2014, the average monthly wage in the national economy, as referred to in article. 5. 2, you must understand the average monthly wage in the national economy in the second half of 2010, announced by the President of the Central Statistical Office on the basis of article. 5. 7. Article. 5 d [Average monthly wage in the national economy in 2015.] [3] in 2015 by the average monthly wage in the national economy, as referred to in article. 5. 2, you must understand the average monthly wage in the national economy in the second half of 2010, announced by the President of the Central Statistical Office on the basis of article. 5. 7. Article. 6. [transfer of deductions to the bank account of the Fund] 1. Write-downs and increase referred to in article 1. 3-5 and 6a, and the amount of paid leave benefits, referred to in article 1. 3, shall be charged to the operating costs of the employer.

2. The equivalent made copies and increases calculated in accordance with art. 5, 13 and 14 for the calendar year, the employer shall transmit to the bank account of the Fund within a time limit to 30 September this year, except that in the period up to 31 May this year passes the amount of at least 75% of the equivalent of deductions referred to in article 1. 5. 1-3.

2A. The provisions of paragraphs 2 and 3. 2 and art. 12 paragraph 1. 1 does not apply to employers, referred to in article 1. 3 paragraphs 1 and 2. 3.3. (repealed).

Article. 6a. [an employer with a start date in the calendar year] 1. The employer, with a start date in the calendar year, required to create the Fund, shall, subject to paragraph 2. 1A, a copy of the Fund from the next calendar year.

1a. If the activity occurs in the calendar year as a result of the commercialization, transfer, distribution, or a combination of the plant or a part thereof while the takeover of employees, the employer employing at least 20 employees in terms of full-time equivalents and an employer referred to in the article. 3 paragraphs 1 and 2. 2, make up the Fund.

2. (repealed).

Article. 7. [Increasing the resources of the Fund] 1. The Fund is increased by: 1) proceeds from the fees charged to individuals and organizational units – benefiting from social activities, referred to in article 1. 2, paragraph 1;

2) donations and bequests of natural and legal persons;

3) (repealed);

4) interest on the resources of the Fund;

5) proceeds from interest on loans for housing;

6) liquidated claims company funds and social housing;

7) revenue from the sale, lease or disposal of fixed assets for social activities, in part not to maintain or restore on-site social objects;

8) income from sales and liquidation company houses and dwellings in the part of the non-maintenance of the remaining company stock;

9) other measures specified in separate regulations.

1a. the proceeds from the sale or liquidation, as referred to in paragraph 1. 1 paragraph 7 and 8, shall be deemed to be income from the sale or liquidation of the minus the cost of the sale or liquidation.

2. Increase referred to in paragraph 1. 1 paragraph 7 and 8 do not apply to employers placed in receivership or liquidation, with the exception of State-owned enterprises liquidated to privatisation.

3. in the event of transition at the workplace pursuant to art. 231 of the labour code the employer liable for the creation of the Fund, the Fund of the employer the transferee takes over cash, assets and liabilities of the Fund to the employer to the transferor.

3A. If the transition at the workplace pursuant to art. 231 of the labour code on the employer that is not required to create the Fund, the employer the transferee takes over cash, assets and liabilities of the Fund to the employer to the transferor. The excess of the cash acquired, together with interest and the acquired receivables with interest over a hijacked obligations plus interest does not constitute income to the employer the transferee, is stored in a separate bank account or separate sub-accounts, and is expending on the terms specified by law for the making of expenditure from the Fund. Article. 8 paragraph 1. 2 shall apply mutatis mutandis.

3B. If the transition part of the workplace pursuant to art. 231 of the labour code the employer liable for the creation of the Fund, the Fund employer gaining increases in proportion to the number of employees being acquired, the cash equivalent of the relay at the employer's Fund, Fund assets and liabilities respectively, corrected according to the State on the last day of the month on which the transition occurs.

3 c. the rules governing the distribution of cash which are the equivalent of a copy of the employer's costs charged on basic transmission for the year in which the transition occurs part of the workplace, defines an agreement between employers.

3D. The transfer of funds, referred to in paragraph 1. 3B and 3 c, within 30 days from the date of transition part of the establishment, unless the agreement referred to in paragraph 1. 3 c, provides otherwise.

4. The trader may further increase the Fund from the net profit for distribution, and cooperatives, with the excess sheet.

Article. 8. [the granting of services and benefits] 1. Granting of preferential services and benefits and the amount of aid from the Fund dependent on circumstances, material and family people entitled to benefit from the Fund.

2. The terms and conditions of use of the services and benefits financed from the Fund, taking into account paragraph 3. 1, and the rules for the allocation of funds to individual goals and social activities in which terms and conditions the employer determined in accordance with article 4. 27 paragraph. 1 or with the article. 30 paragraph. 5 of the law on trade unions. The employer, in which the works trade union organization does not work, the terms and conditions agreed with the worker selected by the crew to represent its interests.

2A. (repealed).

3. Trade unions have the right to apply to the Labour Court with the claim for reimbursement to the Fund of funds disbursed in accordance with the provisions of the Act or the transfer of funds owed to the Fund.

Article. 9. [the common social activities employers] 1. Employers can lead a common social activity under the conditions laid down in the contract. The provisions of article 4. 8 paragraph 1. 2 shall apply mutatis mutandis.

2. (repealed).

3. The agreement referred to in paragraph 1. 1, defines in particular the subject of common business rules for its conduct, the way billing and termination and termination of the contract. The contract may also specify the conditions of withdrawal of its application and the liability of the parties in this respect.

Article. 10. [administration of Fund resources] Means the Fund administered by the employer.

Article. 11. [the passage of resources of the Fund for the following year] the Fund not used in a given calendar year are transferred to the following year.

Article. 12. [collection, enforcement Fund] 1. The Fund is collected in a separate bank account.

2. The Fund shall not be subject to execution, except in cases where the execution is carried out in connection with the obligations of the Fund.

Article. 12A. [fine] 1. Who, being an employer, or being responsible, on behalf of the employer, for the implementation of the provisions of the Act, does not execute the provisions of the Act or acts incompatible with the provisions of the Act, is punishable by a fine.

2. In the cases referred to in paragraph 1. 1, rules on the basis of a proposal from the competent authority of the State labour inspection in accordance with the provisions of the code of conduct in cases of misconduct.



Chapter 3 changes in regulations and transitional and final provisions Article. 13. (omitted).

Article. 14. (omitted).

Article. 15. (omitted).

Article. 16. (omitted).

Article. 17. (omitted).

Article. 18. (omitted).

Article. 19. (omitted).

Article. 20. [the concept of the Social Fund, Housing Fund] whenever in other statutes is talking about social fund share and share Housing Fund, this means social benefit fund share created on the principles set out in the Act.

Article. 21. [the passage of measures to fund] unused Social Fund and Housing Fund are transferred to the Fund.

Article. 21A. [Cooperatives] agricultural production cooperatives and other cooperatives engaged in agricultural production the provisions of the Act can also be applied to members of these cooperatives. Decisions in this regard take the general meeting of the cooperative.

Article. 22. [the provisions repealed] is repealed the law of 24 October 1986 on occupational social funds and housing in Sadr (Journal of laws of 1990 No. 58, item 343, 1991, no. 80, item 350, and of 1992 No. 21, item 85).

Article. 23. [entry into force] this Act shall enter into force on the date of the notice with effect from 1 January 1994.


[1] Currently: the competent minister of labour and social policy, in accordance with article 5. 4 paragraph 1. 1, art. 5 paragraph 16 and 26 and article. 21 and 31 of the Act of 4 September 1997 on the Government departments (Dz.u. of 2007, # 65, poz. 437, last d.: OJ of 2011 # 240, item 1429), which entered into force from 1 April 1999.

[2] Currently: the proper minister of public financies, in accordance with article 5. 4 paragraph 1. 1, art. 5 paragraph 3 and art. 8 of the Act of 4 September 1997 on the Government departments (Dz.u. of 2007, # 65, poz. 437, last d.: OJ of 2011 # 240, item 1429), which entered into force from 1 April 1999.

[3] Article. 5 d added by art. 2 of the Act of 5 December 2014, amending certain laws in connection with the implementation of the budget (OJ No. 1877). The change came into force on January 1, 2015.

Related Laws