Holiday card
Travel benefit or subsiding of holidays for the employees or their children.
Modern camping holidays and an attractive, highly desired reward.
The holiday card contributes to the motivation and commitment of your employees. It is the perfect reward to celebrate an anniversary or recognise specific achievements, e.g. sales figures, length of service or employee of the year. The holiday cards can make your employees’ holidays even more special. After all, nothing contributes to an employee’s motivation more than good holiday rest and life satisfaction! The holiday card is also a convenient solution for subsidising the holidays of your employees or their children. Since the card acceptance scope can be customised in accordance with the Client’s request, the employee’s time will be spent in accordance with the Client’s individual preferences and in line with the type of the benefit and the source of financing.
Why choose holiday cards?
Learn about the benefits
You care for your employees’ work-life balance. You encourage them to relax and rest, which makes them more motivated to work.
Simple management and distribution of the cards to your employees and easy way of accounting for the holiday benefit.
The card acceptance scope is customised in accordance with your request, e.g. travel agencies, hotels, holiday resorts, airlines, etc., to guarantee that the funds are used in accordance with the Employee Benefit Fund Act.
Your employees will love their holiday cards
- This reward is always a hit because the employees always appreciate it when their dream holidays are subsidised by their employer.
- Extra savings for necessary purchases, e.g. accessories for the trip, thanks to the savings platforms for the employees.
- The holiday cards are the most convenient solution for the employees because they enable them to make transactions worldwide and online.
Discover other products and benefits
-
Subsidising of meals for employees with savings on social insurance contributions
-
Solution for companies with employees working in difficult conditions
-
Give your employees the perfect gift not only on the holidays
-
Gift cards for children instead of parcels
-
Sport and culture benefit for the employees and their families
-
Motivation and loyalty in business and sales boost
Holiday card – FAQ
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.
contact for companies