What we prepare

Rules at E&P Service are built on the basis of real company processes, not a ready-made template from the internet. As a result, the document responds to situations that actually occur, and protects the employer during disputes and inspections.

  • Work rules, work organisation and order, working time, the obligations of both parties.
  • Remuneration rules, principles of remuneration, allowances, bonuses and awards.
  • ZFŚS rules, principles for granting benefits according to the social criterion.
  • Amendments to existing rules when regulations or company principles change.
  • Calculation of the ZFŚS contribution and handling of the fund account.

When rules are mandatory

The threshold is specific: work rules and remuneration rules are mandatory when at least 50 employees are employed. With 20–49 employees, they are introduced at the request of a company trade union organisation. Smaller companies may introduce rules voluntarily, and often do, because the document settles disputes before they reach a labour court.

Number of employeesWork rules and remuneration rules
up to 19Voluntary.
20–49At the request of a trade union organisation.
50 and moreMandatory (if there is no collective agreement).

ZFŚS, the fund and the contribution

As a rule, the Company Social Benefits Fund is created by employers who, as of 1 January, employ at least 50 employees in full-time equivalents. The contribution is calculated as a percentage of the average salary announced for the purposes of the fund, and since the basis changes every year, we update the calculation in each calendar year. Benefits from the fund depend on the employee's personal, family and material situation.

Related services: labour law advisory, additional services and salary calculation taking into account the principles from the remuneration rules.

Frequently asked questions about rules and ZFŚS

When must a company have work rules?

Work rules are mandatory when an employer employs at least 50 employees. With 20 to 49 employees, work rules must be introduced at the request of a company trade union organisation. Smaller companies may introduce work rules voluntarily, they organise the rules of work and protect the employer.

When are remuneration rules required?

Remuneration rules are established when an employer employs at least 50 employees not covered by a collective labour agreement. With 20–49 employees, they are introduced at the request of a trade union organisation. They set out the rules for remuneration and for granting allowances, bonuses and other benefits.

Who must create a ZFŚS?

As a rule, the Company Social Benefits Fund (ZFŚS) is created by employers who, as of 1 January, employ at least 50 employees in full-time equivalents. Companies employing between 20 and 49 full-time equivalents create a ZFŚS at the request of trade unions. Smaller employers may opt out of the fund by informing employees in the adopted manner.

How is the ZFŚS contribution calculated?

The ZFŚS contribution is calculated as a percentage of the average monthly salary in the national economy announced for the purposes of the fund. The amount of the basis and the contribution rate change in successive years, which is why we update the calculation every year. Funds are transferred to a separate fund account within the statutory deadlines.

What do ZFŚS rules govern?

The ZFŚS rules set out the principles and conditions for using the fund and the allocation of resources: holiday subsidies, financial aid, holiday benefits and loans for housing purposes. Benefits depend on the personal, family and material situation of the eligible person (social criterion).

Do you update existing rules?

Yes. We draft rules from scratch and prepare amendments to existing documents when regulations or company rules change. We also ensure the correct procedure for introducing changes and informing employees.

How much does preparing rules or handling the ZFŚS cost?

The cost depends on the scope of the document and the size of the company. We apply an individual quote. Contact us, we will determine whether you need new rules, an amendment or ongoing ZFŚS handling, and we will provide a free quote.

Must the rules be agreed with employees or trade unions?

Yes. If a company trade union organisation operates in the company, the content of the work rules and remuneration rules is agreed with it. Without trade unions, the employer establishes the rules independently. The rules take effect after 2 weeks from being communicated to employees in the manner adopted at the company.

Put your internal company documents in order

We will prepare work rules, remuneration rules and ZFŚS tailored to your company. Free quote for employers in Poznań.