Poland: Amount of the write-off for the Employee Social Benefit Fund increases

The amount of the write-off for the Employee Social Benefit Fund from August 2019 has been partially unfrozen on the basis of a legal act signed by the President of the Republic of Poland on 3 October 2019, which came into force on 23 October 2019.

The Act aims to “unfreeze” the amount of the write-off to the Employee Social Benefit Fund. The justification of the draft bill shows that the basis for calculating the write-off to the fund will be in the period from:

• 1/11/2019 to 31/07/2019 – average monthly salary in the national economy in the second half of 2013, in the amount of PLN 3278.14;
• 1/8/2019 to 31/12/2019 – average monthly salary in the national economy in the second half of 2014, in the amount of PLN 3,389.90.

Previously, the basis for calculating the amount of the write-off for the entirety of 2019 was supposed to be the average monthly salary in the national economy in the second half of 2013, so the change in this field came as quite a surprise.

The basis for calculating the amount of the write-off to the Employee Social Benefit Fund in 2019 has not yet been announced.