In accordance with the Company Social Benefits Fund Act of 4 March 1994, the employer transfers their contribution to the bank account of the Company Social Benefits Fund (ZFŚS) by September 30. Because ZFŚS contributions were unfrozen in July according to the calculation base from 2021, employers should transfer an increased installment, with the basic contribution having gone up to PLN 1914,34.
More information available in our Alert.