Festive refreshments and gifts at work – funding and tax considerations

Christmas is a great time to build positive workplace relationships and show additional appreciation for staff with seasonal benefits. These perks can be financed through the Company Social Fund (ZFŚS) or working capital. However, the choice of funding source may determine not only the eligibility criteria and the value of the benefit, but also the specific tax and social security contribution implications. – Sandra Szybak-Bizacka and Anna Szulc comment to Rzeczpospolita.

Full article in Polish available: here.