Uncommon benefits from the company social benefits fund

Non-obvious benefits from the Employee Benefit Fund (ZFŚS)

Statutory definition of the social benefits fund allows for financing many benefits for the entitled party from the funds of ZFŚS. However, it is also broad enough that there are problematic benefits to assign in practice. Here are a few.

Benefits from ZFŚS for the 21st Century

The purpose of the Workplace Social Benefits Fund (ZFŚS) is to gather and manage funds to finance social activities organized for those entitled to use ZFŚS (see who and how can use ZFŚS). Standard benefits include, among others, financing of workplace social facilities or creating workplace nurseries, children’s clubs, nurseries and other forms of pre-school education. However, there are benefits that one can use and still know little about.


Vouchers are becoming increasingly popular as a means of exchange. No one is surprised anymore by the stack of cards in stores offering voucher purchases. We use them relatively often because vouchers are undoubtedly one of the easiest ways to transfer money.

The limited ability to participate in group activities or in specific spaces due to the spread of the pandemic led those using the Workplace Social Benefits Fund to the idea of using a voucher to exercise their rights.

The granting and use of a voucher from ZFŚS funds cannot, however, be detached from the goals for which the funds of ZFŚS are collected.


When and who can use a Voucher in ZFŚS?

Voucher from a legal perspective is a thing, and therefore, its transfer within the ZFŚS is only possible in the case of a deterioration in the life situation of the entitled party. However, this criterion should not be interpreted too narrowly, the deterioration in the life situation of the entitled party will result from, for example, an increase in expenses associated with the holiday or vacation period.

However, this does not mean that vouchers can be associated with all holidays. They cannot be used for material assistance in occasional cases such as birthdays, Women’s Day, Valentine’s Day, etc.

Vouchers introduced in accordance with the provisions of the law to the ZFŚS undoubtedly constitute a great way for both employees and employers to distribute ZFŚS funds.



The advancement of civilization has led to the creation of many new forms of entertainment. The most controversial entertainment undoubtedly is e-sports. Can it be considered a sporting competition to play together using technical devices?

In our opinion, yes! E-sports is increasingly recognized as a social activity in the category of sports and recreational activities. Traditional sports are connected with e-sports by intellectual activity-based competition. It is a sign of the times that new forms of sports activity are evolving and emerging, but their differences from traditional forms of sports do not take away their attribute of sports and recreational activities. If funds from the ZFŚS can be used for logical exercises related to chess, why not use them for competition in computer games?

Moreover, funds from the ZFŚS can not only be used for e-sports competitions but also for activities related to them and for the purchase of games that enable participation in competitions. In the Motivizer cafeteria system, we offer access to, among others, Xbox Live, World Of Warcraft, Steam, or Playstation Plus.



A harder nut to crack remains the possibility of renting equipment in the form of bikes as benefits that can be used under ZFŚS funds.

Considerations on the possibility of financing bike rental from ZFŚS funds are still ongoing. On the one hand, cycling can be seen as a form of physical activity that improves health and well-being, which is one of the main goals of the ZFŚS. On the other hand, there are arguments that bike rental is not directly related to the improvement of the financial and social situation of employees. Ultimately, the decision on the financing of bike rental from ZFŚS funds is made by the employer, taking into account the regulations and guidelines of the ZFŚS and the needs and expectations of employees.

At first glance, renting a bicycle or other recreational equipment is not much different from a gym membership. However, in the case of transportation rental, there is a problem associated with the established view that employer services provided to employees in connection with employment, such as transportation to work, do not fall within the scope of social services.

There are arguments in favor of recognizing the rental of bicycles as a sport and recreational benefit, which could be financed using funds from the Social Benefits Fund, but this is not yet a well-established view. To minimize the risk of such a benefit being deemed unlawful, it would be advisable to link the financing to the employer’s broader campaign for a healthy lifestyle and the development of employees’ fitness (including supported gamification models).



In recent years, we have seen a rapid development of streaming platforms. Specialized services provide us with movies, music, and even recordings of theatrical performances, ballet, opera, and symphonic concerts.

During the pandemic, when individual cinemas and other cultural centers were closed, people looking for sources of culture and entertainment even more began to use solutions that were accessible to them straight from home.

Although for some streaming platforms are a substitute for television and as such it would be difficult to classify them as cultural and educational activities, in reality they are closer to cinema, or to the previously mentioned theater and opera boards.

Legal basis

As with all new forms arising in the digital transformation era, the interpretation of regulations has not kept up, so it is difficult to find clear confirmation in court rulings or comments that financing this type of activity is possible, however, if financing concert, cinema, or theater tickets is widely accepted, it is difficult to question the right to grant an employee a subscription to a music, film, and performance database.



Nobody needs to be convinced that our lives are rushing faster and faster. This, in turn, affects our level of fatigue and quality of well-being. In the midst of the abundance of issues that surround us, we should therefore be inclined to constantly care not only for our physical fitness but also for our mental fitness.

Mindfulness is a psychological process of focusing attention on internal and external stimuli at a given moment. It is a mindfulness training that helps control stress and treat mood disorders.

In response to the indicated needs of society, the market is offering increasing availability of tools, methods, and solutions focused on developing our mindfulness, providing peace and effective sleep.

Like with streaming platforms, a significant portion of the indicated tools are made available online through subscription models or individually purchased training, so we can access them regardless of where we are.

Even though they greatly impact our health, they are a form of recreational activity, fully analogous to a gym visit. So if funding muscle training from the Social Benefits Fund doesn’t raise doubts, financing training for our minds seems fully justified.


New forms of benefits as an evolution of needs

Although the Social Benefits Fund defines the categories of goals in which funds from it can be used, technological development, social changes, and, as shown in recent years by epidemics, also influence the creation of new forms of activity that are not always obvious. Although some of them were not previously considered for financing from the Social Benefits Fund, by analogy to established solutions, it is possible to look for opportunities for their implementation, just as in the course of several years, despite initial resistance, cafeteria programs were fully and widely accepted as solutions for accounting for funds from the Social Benefits Fund.