An employee may be entitled to various benefits due to the employment contract termination. Some of them result from generally applicable regulations, e.g. leave equivalent, statutes or regulations or from individual agreements between the employer and employee.

Social insurance and personal income tax laws provide exemptions that may apply to some of these benefits. However, their application in practice is difficult due to the excessive complexity of these provisions. This applies in particular to tax exemptions due to the compensation paid to employees.

The topic of contributions and taxation of such benefits are discussed in the video by Tomasz Kret.