Holiday card

The acceptance network of the holiday card can be customised in accordance with your needs; recommended categories for holidays include the following: car rental agencies, taxis, airlines, train tickets, petrol stations, travel agencies, hotels, spas, tour operators and others, as requested.

The holiday card can be used as follows:

a)    Subsidising of holidays for your employees and their adult family members

• The value of the holiday cards is funded by the Employee Benefit Fund (ZFŚS), and it does not increase the assessment basis for social insurance contributions.
• If the holiday cards are used to subsidise the holidays of your employees and their adult family members, their value is funded by the Employee Benefit Fund, and it is not taxed with the personal income tax up to the amount of PLN 1000 per fiscal year.
• The value of the holiday cards issued to the employees is a cost of revenue for the company if they are funded with the current assets of the employer and are not the social activity referred to in the regulations on the Employee Benefit Fund; if the cards are funded by the Employee Benefit Fund; if the cost of revenue is the amount of the deduction from pay made in accordance with the regulations on the Employee Benefit Fund and if the funds corresponding to such deductions from pay have been paid to the account of the Fund.

Article 21(1) of the Personal Income Tax Act dated 26 July 1991 (Journal of Laws of 2018, item 200, consolidated text): The following items are exempt from tax: item 67) Value of material benefits, including cash benefits, received by the employee in relation to the financing of the social activity referred to in regulations on the Employee Benefit Fund financed entirely with money from the Employee Benefit Fund or money from trade unions, up to a total amount of PLN 1000 per fiscal year; material benefits shall not include coupons, vouchers and other tokens that can be exchanged for goods or services. Approved by, in particular, the Director of the Tax Chamber in Warsaw in the tax ruling dated 15/4/2011 No. IPPB2/415-100/11-2/MS – http://sip.mf.gov.pl/sip/sip/index.php. Enter IPPB2/415-100/11-2/MS in the “reference number” box (at the very bottom).

b)    Subsidising of holidays for children and youth up to 18 years of age

• The value of the holiday cards is funded by the Employee Benefit Fund (ZFŚS), and it does not increase the assessment basis for social insurance contributions – unlimited.
• If the holidays for children and youth up to 18 years of age are subsidised by the Employee Benefit Fund, the amount of such subsidising spent using the holiday cards is not taxed with the personal income tax – unlimited.
• If the holidays for children and youth up to 18 years of age are subsidised with current assets, the amount of such subsidising spent using the holiday cards is exempt from the personal income tax up to the limit of PLN 2000 per year.
• The value of the holiday cards issued to the employees is a cost of revenue for the company if the cards are funded with the current assets of the employer and are not the social activity referred to in the regulations on the Employee Benefit Fund; if the cards are funded by the Employee Benefit Fund; if the cost of revenue is equal to the amount of the deduction from pay made in accordance with the regulations on the Employee Benefit Fund and if the funds corresponding to such deductions from pay have been paid to the account of the Fund.

Article 21(1) of the Personal Income Tax Act dated 26 July 1991 (Journal of Laws of 2018, item 200, consolidated text): The following items are exempt from tax: item 78) subsidising of holidays organised by entities that carry on business in this regard in the form of package holidays, holiday camps and winter camps, including holidays combined with education, health spa treatment, stay in health spa facilities, rehabilitation and training facilities and medical and nursing facilities, as well as travel related to such holidays and treatment – children and youth up to 18 years of age: a) from the social fund, Employee Benefit Fund and in accordance with dedicated regulations issued by the relevant minister irrespective of their amount.

Current assets

Article 21(1) of the Personal Income Tax Act dated 26 July 1991 (Journal of Laws of 2018, item 200, consolidated text): The following items are exempt from tax: item 78) subsidising of holidays organised by entities that carry on business in this regard in the form of package holidays, holiday camps and winter camps, including holidays combined with education, health spa treatment, in health spa facilities, rehabilitation and training facilities and medical and nursing facilities, as well as travel related to such holidays and treatment – children and youth up to 18 years of age: b) from other sources – up to an amount of PLN 2000 per fiscal year.

b)    Holiday benefits

• Holiday benefits are not paid for by the social fund, which means that the entitlement to the holiday benefit and its amount do not depend on social criteria, i.e. life, family or material circumstances, but only on the duration of the holidays.
• The amount of the holiday benefit cannot exceed the amount of the deduction from pay for the Employee Benefit Fund, and it should be paid to each employee once per year before the commencement of holiday leave of at least 14 days (Article 3(4–6) of the Employee Benefit Fund Act of 4 March 1994).
• Holiday benefits paid pursuant to the Employee Benefit Fund Act shall not be regarded as the assessment basis for social insurance contributions – up to the amount of the deduction from pay per year. This means that if the holiday benefit is higher than the deduction from pay, the obligation to charge the contributions will only concern the excess amount paid over the amount of the deduction.
• The holiday benefit received by the employee is revenue from employment that is taxed with the personal income tax pursuant to Article 12(1) of the Personal Income Tax Act.

The holiday card may be funded both by the Employee Benefit Fund and current assets of the company.

No, the holiday card can be used internationally, online and using the Apple Pay and Google Pay applications.

Yes.  Every user of Edenred cards can access the savings platform by logging onto the myedenred.pl website or using the MyEdenred mobile application.