The amount of the basic charge for the social fund will be PLN 2,417.14. This represents an increase of more than PLN 500. This is a consequence of the increase in the average monthly salary in the second half of 2023 (announcement by the President of Statistics Poland on 16 February) and the unfreezing of the charge, after holding it steady for several years.

Such an increase in the charge for the Company Employee Benefit Fund means that employers establishing the fund must set aside significantly more money for this purpose. On the other hand, there will be more money in the funds' accounts this year, which opens up new possibilities for financing social activities.

Companies' expenses will also increase when they do not establish a fund, but pay vacation benefits to employees. This is because the amount of such benefit also depends on the amount of the charge.

Find more in the PRO HR February 2024.