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Poland: new opportunities to allocate resources of a company’s social plan
Law-Now Poland
16.03.2009
Starting from 1 January 2009 companies obliged to establish a social benefit fund may allocate the fund’s resources to new forms of social activities in order to help working parents.
Companies may:
- utilise resources to establish a company’s day care centre or nursery school; or
- reimburse their employees for costs of a child attending any such facilities externally.
To make it feasible, first of all the company needs to amend existing by-laws on distributing social benefit funds. In such by-laws the company specifies social activities covered by the fund and establishes the rules on allocating financial resources to different activities or distributing social benefits among eligible employees.
Changing the social benefit fund by-laws requires the consultation of trade unions operating at a given company. In the absence of trade unions, the company should consult an ad hoc employee representative on the planned changes.
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