Employers shall, by 31 May 2021, return to the Bank Account of the Fund an amount representing at least 75% of the equivalent of the write-offs to the ESM.

The ESM is a compulsory establishment of budgetary units and self-governing budgetary establishments, regardless of the number of employees employed as at 1 January 2021. On the other hand, other employers are required to do so depending on the number of employees employed as at 1 January this year.

The ESM shall set up an entity employing at least:

• 50 full-time employees,
• Between 20 and 49 employees are fully-timed when requested by the trade union organisation.

When an employer employs up to 49 employees and does not request a trade union, it does not have to create a WSD and pay a holiday benefit.

Pursuant to Article 5j of the Act on the Occupational Social Benefits Fund (Official Gazette 2020 item 1070), the average monthly salary in the national economy in the second half of 2018, which is announced by the President of the GUS, is taken into account in the calculation of the allowance for the social fund in 2021. The President of the GUS indicated the average salary for that period on 19 February 2019.  according to the notice, it amounts to PLN 4134.02. (Notice of the President of the Central Statistical Office of 19 February 2019 on the average monthly salary in the national economy in 2018 and in the second half of 2018 (Monitor Polish year 2019 item 201). In 2020, the same basis for the assessment of the write-off for the ESM was in force.

We distinguish two types of write-offs for the ESM, these are the basic write-off and the optional write-off.

For a full-time employee, the basic allowance is 37.5% of the base, i.e. PLN 1550.26. In the case of a worker performing work under special conditions or work of a special nature (within the meaning of the provisions on bridging pensions) it will be 50% of the base, i.e. PLN 2067.01. Much lower amounts are transferred per juvenile worker. 3 different heights are foreseen depending on the year of study:

• 1 year of study is 5% of the basics or 206,70 PLN,
• 2 year of study is 6% of the basics or 248,04 PLN,
• 3 year of study is 7% of the basics or 289,38 PLN.

An optional allowance may be ferred in addition at the discretion of the employer.

It is respectively:

• for each person employed with a severe or moderate disability and for each pensioner over whom the establishment has custody – 6.25% of the base, i.e. PLN 258.38,
• for each person employed, provided that all this increase is allocated to the running of a crèche or children’s club (in the case of the establishment by the employer of a company crèche or children’s club and the allocation of a basic allowance of 7.5% of this allowance) – 7.5% of the base, i.e. PLN 310.05.

Source: https://www.pit.pl/aktualnosci/do-konca-maja-2021-r-pracodawcy-maja-czas-na-przekazanie-i-raty-odpisu-na-zfss-1005501

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