ZUS addresses whether a new jubilee bonus incurs social contributions when paid less than five years after the previous one.
Jubilee Bonus Basics
A jubilee bonus is a special payment granted to employees for significant work anniversaries. Its structure and taxation differ from regular salary components.
Social Contribution Rules
Polish law mandates social contributions on certain bonuses. The key question concerns the time gap between jubilee bonus payments and its impact on contribution liability.
ZUS Position on Time Frames
ZUS clarifies that if a new jubilee bonus is paid within five years of the previous one, it remains subject to standard social contribution obligations, regardless of the employee’s overall service period.