Financial plans must be corrected by a specific deadline as the ZFŚS contribution for 2026 has been set at 7,848.60 PLN.
Answer
The basis for calculating the company social benefits fund (ZFŚS) contribution in 2026 is the amount of 7,848.60 PLN. If another amount was adopted in the financial plan, it is necessary to correct the plan and recalculate the contributions.
Justification
The amount of the ZFŚS contribution is determined on the basis of the average wage in the national economy for the previous year or, if higher, for the second half of the previous year.