Everyone is different and has different needs and abilities. The role of a good employer is to make the most of an employee’s individual skills. At the same time, it is good to know the limitations of your employees. It is then easier to match the responsibilities to the person and, at the same time, the employer gains a greater guarantee that the work will be done correctly.
In addition, the legislator has explicitly stipulated that the employer shall, according to the possibilities and conditions, meet the living, social and cultural needs of the employees. The key phrase in this provision is “appropriate to the possibilities” – in practice it means that almost everything depends on the employer’s will. If he does not want to meet the needs, he can always point out that there was either no possibility or no conditions.
One of the ways of meeting such needs is the creation of a company social benefits fund, under which social activities are financed, i.e. services provided by employers for various forms of leisure, cultural and educational activities, sports and recreational activities, care of children in crèches, children’s clubs, provided by a day-care provider or nanny, in kindergartens and other forms of pre-school upbringing, the provision of material assistance – in kind or financial, as well as repayable or non-repayable assistance for housing purposes under the terms of a contract.
The Company Social Benefits Fund is created by employers employing, as at 1 January of a given year, at least 50 full-time equivalent employees. Employers employing, as at 1 January of a given year, at least 20 and less than 50 full-time equivalent (FTE) employees shall establish the Welfare Fund at the request of a company trade union organisation.
Employers with fewer than 50 full-time equivalent employees as at 1 January of a given year may establish a FMS or may pay holiday pay. The above does not apply to employers operating in the form of budgetary units and local government budgetary establishments – they create the ZFŚS regardless of the number of employees they employ.