Among the many questions about trips and integration meetings, the issue of Social Benefits Fund very often arises. If party integration with the Social Fund is possible? What conditions must be met to be able to use the Company Social Benefits Fund? In this article, we dispel all doubts.

What is ZFŚS?

In order to be able to fully develop the answer to the question of how and when such an integration event can be organized, we will first explain what the Social Fund is. The Company Social Benefits Fund (ZFŚS for short) is a special fund managed by the employer in order to be able to support its employees in specific situations. The company collects money in a separate bank account. The social fund can be created by companies that employ more than 50 full-time employees. Today, it is a bit of a petrified creation and few employers decide to use it, nevertheless - they have such a possibility.

Integration event financed by Social Fund

In order to fully answer the question of whether it is possible to finance an integration event from the Social Fund, it is first necessary to determine for whom it is really organized. It's tempting to say unequivocally that it's for employees. But are you sure?

Integration Party

However, if you delve deeper into this topic, you will quickly find out that it really is integration Party is for the employer. you ask how? Maybe rightly so, but it is the employer who will benefit the most from a well-coordinated and well-cooperating team.

What can be financed from the Social Fund?

The Act of March 4, 1994 on the Company Social Benefits Fund (consolidated text, Journal of Laws of 1996, No. 70, item 335, as amended, hereinafter referred to as the Social Fund Act) clearly defines what the funds can be spent on, namely:

• social activities organized by the employer for the benefit of persons entitled to benefit from the Social Fund,
• co-financing for company social facilities,
• creating forms of pre-school education (company nurseries, kindergartens, children's clubs).

Integration Party

Social activities include various forms of recreation, cultural and educational activities as well as sports and recreation activities. What does this mean in practice? Cultural activity is based on the dissemination and protection of culture, and organizational forms include, among others, cinemas, theaters, philharmonics, museums, and art galleries. On the other hand, leisure includes sport, recreation and active leisure.

What to do to cover the costs parties with the Social Benefits Fund?

There is only one conclusion. It is necessary to combine both forms, i.e. when organizing an integration event, introduce elements related to leisure, cultural activities or sports. Employee party it can be a trip combined with visiting museums, participation in a theater performance, a canoeing trip or a bicycle trip. Let's illustrate it with an example. The company organized an integration event funded by the Company Social Fund, during which a music band performed in the evening and the participants were treated to a meal. Such action is the most appropriate and in accordance with applicable regulations. If the same company wanted to organize a Christmas party and finance it from the Social Fund, it would act against the law. Why? Because it is difficult to consider that the party was a form of recreation, sport, recreation or a form of cultural activity. With financing parties integration with the Company Social Fund, the social criterion does not have to be taken into account, which means that all employees can participate in the event on the same terms.

Integration event from the company's current assets

For many companies, it seems natural to finance an integration event from working capital. This is one of the most frequently chosen ways and is fully compliant with the regulations, and at the same time does not require thinking about whether you can actually use the funds. It is also worth emphasizing that few companies decide to set up the Company Social Benefits Fund, which means that for them working capital is the only way to finance integration events.

Integration event with Social Benefits Fund costs, working capital

Integration Party, which was fully financed from the Social Fund, charges the employer with administrative costs only. This definitely relieves the company's budget, which speaks in favor of such a solution. In the case of events financed from working capital, all expenses incurred can be included in tax deductible costs, but only if and only if the purpose of the event is to integrate employees and improve the atmosphere in the workplace, as well as to create a harmonious team, motivated to continue working. What is especially important - if the employer intends to include integration meeting to the operating costs, only employees may attend the event. This means that their family cannot attend the event. In the event that the company decides to invite the next of kin, it gains the right to deduct the costs incurred for each employee. If the employer is particularly interested in this, he must prepare a detailed statement of the costs incurred and separate from them the part that he allocated to his team.