Integration event with ZFŚS - how and when can it be organised?

Wśród wielu pytań odnośnie wyjazdów i spotkań integracyjnych bardzo często pojawia się kwestia ZFŚS. Czy impreza integracyjna z ZFŚS jest możliwa? Jakie warunki trzeba spełnić, aby móc skorzystać z Zakładowego Funduszu Świadczeń Socjalnych? W niniejszym artykule rozwiewamy wszystkie wątpliwości.

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 go deeper into this topic, it will quickly turn out that the integration event is really 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 should I do to cover the costs of an integration event with the Social 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 may be a trip combined with visiting museums, attending a theater performance, kayaking or a bicycle trip. Let's illustrate this with an example. The company organized an integration event from the Social Benefits Fund, during which a music band performed in the evening and the participants were treated to a meal.

Takie działanie jest jak najbardziej słuszne i zgodne z obowiązującymi przepisami. Gdyby ta sama firma chciała zorganizować przyjęcie bożonarodzeniowe i sfinansować je z ZFŚS, postąpiłaby wbrew ustawie. Dlaczego? Ponieważ trudno uznać, że przyjęcie było formą wypoczynku, sportem, rekreacją czy formą działalności kulturalnej. Przy finansowaniu imprez integracyjnych z ZFŚS nie trzeba brać pod uwagę kryterium socjalnego, co oznacza, że wszyscy pracownicy mogą uczestniczyć w wydarzeniu na takich samych warunkach.

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 entirely financed from the Social Benefits Fund, charges the employer only with administrative costs. This significantly reduces the burden on the company's budget, which speaks in favor of this solution. In the case of events financed from working capital, all expenses incurred can be included in tax-deductible costs, but 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 well-coordinated team motivated to continue working.

Co szczególnie ważne – jeśli pracodawca zamierza wliczyć spotkanie integracyjne do kosztów działalności, na imprezie mogą pojawić się tylko pracownicy. Oznacza to tyle, że ich rodzina nie może uczestniczyć w wydarzeniu. W przypadku, w którym firma zdecyduje się zaprosić także najbliższych, zyskuje prawo do odliczenia kosztów poniesionych na każdego pracownika. Jeśli pracodawcy na tym szczególnie zależy, musi przygotować szczegółowe zestawienie poniesionych kosztów i wydzielić z nich tę część, którą przeznaczył na swój zespół.