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ZUS softens approach towards subsidised lunch cards without receipts

03.07.2025

ZUS is reportedly easing its interpretation regarding social security contributions on employee lunch cards. However, it expects employers to implement solutions that reduce the likelihood of funds being spent on non-food items. These might include implementing card usage policies, obligating card acceptors to restrict purchases to meals, or introducing a penalty system for misuse, where both the card acceptor and employee bear responsibility, with the non-meal expenditure becoming subject to contributions. Curiously, ZUS is also attempting to impose an additional condition, suggesting that meals must be “ready to eat”, despite no such requirement existing in the relevant regulations. – Łukasz Chruściel, comments for Dziennik Gazeta Prawna.

Full article in Polish avialible: here.