ZUS differentiates contributions on medical packages

In ZUS’ opinion, making goods and services available at lower prices than retail, that the employer purchases for this purpose is different than making services that fall within the scope of employer’s business available to the employees. The latter does not fall within the scope of the exemption from the contributions because, as ZUS argues, the benefits do not meet the conditions set out in the legislation. Limiting the application of the exemption is not justified by the legislation, and it is difficult to agree with ZUS. Moreover, the Supreme Court does not see such grounds and has repeatedly indicated that goods and services that are offered by the employer and do not have to be purchased from a third party should be covered by the exemption. (Supreme Court judgement of 27 November 2018, ref. no. I UK 319/17) – Sandra Szybak-Bizacka comments for Dziennik Gazeta Prawna.