Rewards from Parent Company’s Motivational Program Are Not Subject to Contributions

A payer has sought clarification from ZUS whether rewards from a company-wide motivational plan should contribute to social security calculations.

Interpretation Request on Motivational Plan Rewards

One of the payers turned to ZUS with a request for an interpretation as to whether rewards granted under the motivational plan implemented in the company will form the basis for calculating contributions.

This plan assumes that employees may receive non-transferable, conditional right to acquire shares of the company in the future.

International Group Structure

Important in this matter is that the applicant belongs to an international capital group, headed by a company with its seat in Switzerland.

The motivational plan will be created by the group, not by the applicant themselves.

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