In response to the demands of employer organizations and trade unions, Poland’s Social Insurance Institution (ZUS) has officially approved a set of standards for subsidizing employee meals. These changes significantly simplify formalities for employers—allowing meal benefits to be excluded from social insurance contributions (ZUS) up to a monthly limit of 450 PLN, provided that companies adopt specific internal procedures. For employees, this translates into tangible support for their household budgets.
As of September 2023, the exemption threshold for employer-funded meals was increased from 300 to 450 PLN per month. The regulation also extended the list of eligible food purchases beyond restaurants to include grocery stores. Although the labor market welcomed these changes enthusiastically, the benefit was not widely adopted due to a lack of clear guidance and inconsistent legal interpretations that discouraged implementation.
Social partners proposed that a simple employer regulation, along with a signed employee declaration, should be sufficient proof for the proper use of meal cards and for exemption from ZUS contributions.
Thanks to lobbying efforts by the Federation of Polish Entrepreneurs, the All-Poland Alliance of Trade Unions (OPZZ), Employers of Poland, the Trade Union Forum, and the Lewiatan Confederation, ZUS has now approved official guidelines for employee meal subsidies.
“After months of cooperation, we’ve developed standards that allow employers and employees to safely benefit from meal subsidies through internal rules and specific product use—while enabling ZUS contribution exemptions up to 450 PLN,” explained Arkadiusz Rochala. “This is significant, as it offers tax optimization for employers and encourages the circulation of working capital in the market.”
The paperwork has been reduced to a minimum: employers need only implement an approved internal policy and collect a declaration from employees. A key element is limiting the use of meal cards to approved partner establishments and ensuring that funds are spent solely on meals. Most administrative duties are shifted to the card issuer, who provides the cards to employees.
“Employers and employees don’t need to collect or store receipts if they use cards accepted in a closed network of restaurants and grocery stores,” said Rochala, CEO of Pluxee Poland. “Contracts between the card issuer and stores ensure that funds can only be spent on meals. This satisfies ZUS requirements while also eliminating unnecessary administrative work for employers.”
According to experts, the introduction of these industry-wide standards is a gamechanger for Poland’s employee benefits market. It could significantly accelerate the adoption of meal subsidies and encourage more employers to support workers through food cards. Pluxee estimates that ZUS exemptions can generate annual savings of over 2,000 PLN per employee for both the employer and the employee.
“This also has a public health angle—regular, nutritious meals at work help prevent illness. A healthier workforce means fewer sick days. And let’s face it, Poles still eat way too many sandwiches,” Rochala added.
A recent Pluxee Benefit Trendbook 2025 report shows that 88% of employees prioritize financial benefits, and 81% view meal subsidies as attractive. Meanwhile, 77% say this kind of support meaningfully eases the strain on their household budgets.
“I’m confident that these new solutions will thrive in Poland just as they have in Western and Eastern European countries,” said Rochala. “I’m glad that both the social partners and ZUS recognized the practicality of this approach and drew inspiration from international practices. As a market leader, Pluxee offers cards fully aligned with the new guidelines—making it easy and safe for clients to adopt these benefits with minimal admin. These solutions are already in broad use and delivering proven results abroad.”
Source: Newseria | Pluxee | ZUS | Benefit Trendbook 2025
