The social fund can also be used to finance benefits-in-kind for employees, such as gifts or Christmas packages. 

Their value should depend on the life, family and material situation of the eligible person. The employer should determine how to differentiate the amount of these benefits in the regulations. 

If the employer differentiates the value of the gifts taking into account the above-mentioned social criteria and they are fully financed from the funds of the Company Employee Benefit Fund, the employer will not have to pay social security contributions on their value.  

If, in addition, the value of the package does not exceed PLN 2,000 (in 2023), it will also be exempt from taxation.  If this amount is exceeded, only the excess over PLN 2,000 will be taxed. This amount limit applies to the entire tax year, i.e. if an employee has previously received other benefits from the Company Employee Benefit Fund, their value is added up. 

The situation will be different for coupons and vouchers, which, regardless of their value, will not be exempt from taxation. 

Find more in the PRO HR November 2023