Gifts from the Employer on Children’s Day. What are the rules for granting?  


On Children’s Day, many employers decide to prepare gifts for the children of their employees. It is a simple gesture that not only brings joy to the kids but also builds a positive relationship at the workplace. Such gifts can be financed from various sources and each of them is subject to different rules. Let us have a closer look at the ways those mechanisms work.

The purpose of the Company Social Benefits Fund 

The Company Social Benefits Fund (Polish abbreviation: ZFŚS) was established for the purpose of financing social activity in favor of persons entitled to benefit from it. According to regulations, social activity is understood as services provided by employers, including material aid – both in cash and in kind. The beneficiaries of the fund are the employees and their family members, retirees and pensioners – former employees and their families, as well as other persons that the employer granted rights under the Company Social Benefits Fund rules.  

The mandatory rules of the Company Social Benefits Fund 

Employers that established a Company Social Benefits Fund must prepare rules for the management of relevant funds. Such rules specify the terms and conditions for the use of services and other financial benefits available as part of the fund as well as the principles of allocation of funds to specific purposes and types of social activity.    

The rules can indicate the persons entitled to the fund as well as describe precise goals for which the funds are spent. They must also provide information on the aid granting rules e.g., receiving gifts for children. A clear set of principles allows for a transparent and fair distribution of funds.  

Social criteria 

When granting exemption services and benefits and the amounts of co-financing from the Company Social Benefits Fund, it is necessary to take into consideration the social criteria. It means that the aid depends on the life, family and material situation of the person entitled to use the fund. In practice, it means that gifts may have a different value, depending on the family-based and financial needs of the employees.  

In order to effectively acknowledge the social criteria, employers must know the living situation of their employees. They gather such information through declarations and may require additional documentation to confirm the current status. As a result, it is possible to provide support where it is most needed.  

Gifts finances from current assets 

Not all employers are subject to the obligation of establishing a Company Social Benefits Fund. However, even in such situations, they may decide to prepare gifts for the employees’ children, financing them from the company’s current assets.   

If the gifts are financed this way, their value or the granting rules must not be governed by the living, family or material situation of the employees. It means that all children receive gifts of the same value. It is a more uniform method of rewarding thanks to which every employee will feel equally recognized.  


Granting gifts for children of the employees on Children’s Day is a lovely gesture that will be appreciated by your employees and their families alike. The rules for giving fits depend however on the source of financing. When financing from the Company Social Benefits Fund, it is necessary to take into consideration the social criteria and the rules of the fund must precisely describe the principles governing the distribution of funds. On the other hand, when the gifts are financed from current assets, they must be of the same value for all employees, regardless of their living situation.  

Such initiatives build a stronger bond between the employees and the employer, ensure a good atmosphere at the company and show that the employer cares for their people not only professionally but also personally.  


Author: Iwona Ślaska — HR Manager at MDDP Outsourcing