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No obligation to pay ZUS contributions from the part-financed by the sports cards Multisport

07.06.2016 / Jolanta Szuba

Team STG Sp. o.o. announces that on 10 May 2015 Social Insurance issued a decision No. 211 on the lack of obligation to charge and pay social insurance premiums from part-funded by the employer sports cards Multisport.

The applicant indicated in the application that employs workers in Poland, which intends to provide material advantage involving the purchase of sports cards Multisport at prices lower than retail. Sports cards will be purchased by the company from a third party and then offered to employees at a price lower than the amount which the company is obliged to pay a third party.

The applicant emphasizes that the possibility of purchasing cards at prices lower than retail, among others, will be regulated the conditions of remuneration of the company. To purchase cards employee will incur a fee lower than the gross price it will pay the applicant on the basis of invoices received from suppliers offering these cards.

Accordingly, the company asked the question whether as a payer of social insurance contributions, health insurance and contributions to the Labour Fund and the Guaranteed Employee Benefits Fund will not be required to deduct these contributions from the employee’s income equal to the difference between the purchase price of the card sporting paid by the applicant and against payment which pay the employee applicant for the purchase of this card.

Social Insurance found that, in accordance with § 2 paragraph 1 item 26 of the Regulation of the Minister of Labour and Social Policy of 18 December 1998. On detailed rules for determining the contribution base for pension insurance premiums should not be charged social security contributions, health insurance and the Labour Fund and the Guaranteed Employee benefits Fund of material benefits resulting from collective bargaining agreements, remuneration regulations or the rules on remuneration and consisting in the right to purchase at prices lower than retail some products, items or services for partial payment.