Polish regulation clarifies when employer-funded meals and vouchers qualify for social security contribution exemptions, up to 450 PLN per employee monthly.
Legal Basis for Contribution Exemption
According to paragraph 2, point 1, item 11 of the regulation on detailed rules for determining the basis for calculating pension and disability insurance contributions, certain meal-related benefits are exempt from social security contributions.
Exempt Employer-Provided Meals
The value of meals financed by the employer and provided to employees without the right to receive compensation for them does not constitute income subject to contribution calculations.
Voucher and Card Limits
Similarly, the value of vouchers, coupons, and prepaid cards received by employees for purchasing meals in gastronomic or commercial establishments qualify for exemption, subject to a monthly limit of 450 PLN per employee.
