Poland Reinstates State-Funded IVF Program and Social Benefit Fund Contributions Increase

Poland IVF ProgramThe Polish government has introduced a state-funded in vitro fertilization (IVF) treatment program for the years 2024-2028. This legislation, which grants state-funded IVF, was passed by the country’s parliament in December 2023. This reversed a previous decision by the socially conservative government of the Law and Justice (PiS) party to cut off IVF funding.

The program, which started on June 1, 2024, is implemented in 58 medical centers across the country. The pro-EU coalition government under Donald Tusk set the program budget at PLN 2.5 billion (€590 million) from June 1, 2024, to December 31, 2028.

The government’s ‘in vitro’ infertility treatment program will cover married couples and cohabiting couples with diagnosed or unsuccessfully treated infertility within 12 months before registering for participation. The support will also apply to people suffering from cancer, as its treatment sometimes damages fertility. The program will support harvesting and freezing the patients’ reproductive cells before the cancer therapy starts – so they can be used in the future.

The government and experts believe that resuming the program will allow many Polish children to be born. Ten years ago, when the program was in bloom, 22,365 children were born thanks to the ‘in vitro’ method. This number corresponds to the entire population of a small town.

More information is available on the following sites.


Company Social Benefit Fund Contributions Increase

Zakładowy Fundusz Świadczeń Socjalnych (ZFŚS), or Company Social Benefits Fund, is a special fund established by employers in Poland to finance various social benefits for employees. The allowance for the ZFŚS increased in 2024. In the current year, the basis for calculating the allowance for the ZFŚS is the average monthly salary in the national economy in 2023 or the second half of 2023. The Central Statistical Office published data on the average monthly salary in the national economy in 2023 on 16 February this year. Employers should understand the following implications.

Increased Contributions to ZFŚS

  • Higher Basis for Calculation: The basis for calculating the ZFŚS contributions in 2024 is set at 6445.71 PLN, which is higher than the average monthly salary for the entire year of 2023 (6246.13 PLN). This increase is due to the higher average salary in the second half of 2023.
  • Unfreezing of Contributions: For the first time since 2012, the contributions to the ZFŚS are calculated based on the actual average salary rather than being frozen at a lower rate as dictated by previous budget laws.

Financial Implications for Employers

  • Increased Costs: Employers will face higher costs due to the increased contributions. For example, the contribution for employees working in normal conditions is 2417.14 PLN, while for those in special conditions, it is 3222.86 PLN.
  • Payment Deadlines: Employers must transfer the contributions to the ZFŚS bank account in two installments: at least 75% by May 31 and the remaining 25% by September 30. Missing these deadlines can result in fines.


GrECo provided this information about Poland’s state-funded IVF program and increased contributions to ZFŚS. If you need assistance with your employee benefits in Poland, please contact Asinta, and we will connect you with the local experts at GrECo.