Tax Newsletter

• The base for calculating ZUS contributions will include anniversary and other special awards where such awards are made more than once every 5 years.
• The value of meals served in canteens for consumption during working hours, where employees have no right to take a cash equivalent, will not be included in the ZUS base. Such meals may be provided either by the company or by a caterer.
• Lump-sum payments made to an employee for use of his private car for business purposes are not liable to ZUS up to the tax free limits.
• Where the cost of life insurance policies does not exceed 7% of the current average ZUS contribution for employees in a given enterprise, such costs will not be included in the ZUS base. This is, however, conditional upon policies being purchased for at least half the employees, and the right to benefit under