Definition
ZFŚS (Poland)
Polish social fund (Zakładowy Fundusz Świadczeń Socjalnych) from which benefits — including gift cards — can be granted exempt from personal income tax and ZUS, subject to conditions.
Employers with 50+ staff in Poland must maintain a ZFŚS. Benefits from the fund are tax-exempt up to an annual cap (PLN 1,000 standard, raised during covid years).
Allocations must depend on the employee's social situation (income, family). Flat 'same for everyone' grants do not qualify and are taxed as ordinary wages.
Gift cards via ZFŚS are popular at Easter (Wielkanoc) and Christmas. Document the social criteria carefully to avoid assessments.