Lunch cards and compliance
06.11.2025
Employer-funded lunch cards can be successfully excluded from Social Insurance Institution (ZUS) contributions. However, employers must ensure the funds are spent correctly and the risk of misuse is minimised. Thus, achieving compliance requires the combined fulfilment of specific conditions. These include precisely defining the types of products that employees are permitted to purchase with the cards and implementing control procedures to monitor card usage. – Sandra Szybak-Bizacka and Anna Szulc comment to Rzeczpospolita.
Full article in Polish avialible: here.