The Director of the National Tax Information (KIS) issued an individual interpretation on 22 April 2026, according to which gifts given to employees’ children on Children’s Day constitute donations subject to Polish inheritance and gift tax.

The following circumstances support this classification:

• receiving a gift is not connected with any reciprocal performance from the employee, and does not depend on work performed, its results or evaluation (so it does not constitute employment remuneration);
• gifts are granted to all the children of employees meeting a specific criterion (in this case: age);
• gifts are occasional and social in nature (even though financed from operating funds) and do not result from employment contracts, internal regulations or other internal company acts.

As a result of treating the gifts as donations, the employer is not obliged to calculate, withhold or pay advance income tax on their value. The tax obligation will instead rest with the employees, unless the value of the gift falls within the exemption limit for donations under inheritance and gift tax (for the third tax group).

Although the interpretation concerns gifts of a specific type – vouchers for recreational and entertainment services – it appears that the tax authority should adopt the same position in the case of other gifts meeting the same criteria.

Find more articles in PRO HR May 2026