Najbardziej znaną i rozpowszechnioną formą wsparcia są tzw. „wczasy pod gruszą”, czyli dopłaty finansowane z Zakładowego Funduszu Świadczeń Socjalnych. ZFŚS funkcjonuje w firmach zatrudniających co najmniej 50 pracowników w przeliczeniu na pełne etaty, ale pracodawcy mogą też tworzyć go dobrowolnie w mniejszych przedsiębiorstwach. Aby otrzymać świadczenie, należy skorzystać z co najmniej 14 dni urlopu wypoczynkowego i złożyć odpowiedni wniosek. Wysokość dofinansowania ustalana jest na podstawie dochodu na członka rodziny – im niższy dochód, tym wyższa kwota wsparcia. W 2025 roku podstawowy odpis na jednego pracownika wynosi 2 723,40 zł, a dla pracowników wykonujących pracę w warunkach szczególnie uciążliwych – 3 631,20 zł. Na dofinansowanie tego typu mogą liczyć także pracownicy młodociani. W I roku nauki wynosi ono 5% (363,12 zł), a w latach kolejnych wzrasta do 6% (II rok nauki – 435,74 zł) i 7% w trzecim roku nauki (508,37 zł).
Przeciętna wypłacana kwota w firmach waha się od 800 do 1 200 zł, choć niektóre przedsiębiorstwa oferują nawet do 3 000 zł. Świadczenie to jest zwolnione z podatku dochodowego do kwoty 1 000 zł (dla pracujących) lub 4 500 zł (dla emerytów i rencistów). Powyżej tych limitów dofinansowanie podlega opodatkowaniu, a u pracowników również składkom ZUS.
– Grusza to klasyka, ale wachlarz możliwości jest znacznie szerszy. Pracownicy mogą dziś korzystać z całego spektrum form wsparcia – od świadczeń ustawowych, przez dobrowolne premie, aż po lokalne bony. Co ważne, wiele z tych opcji nie jest uzależnionych od sytuacji dochodowej – co daje większą swobodę i równość w dostępie do wypoczynku – zauważa Kamila Mania, koordynator działu kadr i płac w Grupie Progres.
Co, jeśli nie pod gruszą?
W firmach, które nie prowadzą ZFŚS, alternatywą jest świadczenie urlopowe. Jest to świadczenie wypłacane przez pracodawcę zatrudniającego od 20 do 50 osób, jeśli nie utworzył on funduszu socjalnego, a w zakładzie pracy funkcjonuje zakładowa organizacja związkowa. Jego wysokość nie może przekroczyć wartości rocznego odpisu podstawowego na ZFŚS – co oznacza, że w 2025 roku może wynosić maksymalnie od 2 723 zł do 3 631 zł, w zależności od charakteru pracy. W odróżnieniu od „wczasów pod gruszą”, świadczenie urlopowe nie zależy od dochodu ani długości urlopu. Jego wypłata jest niezależna od sytuacji rodzinnej i ustalana w wewnętrznych regulacjach firmy.
Bon turystyczny po nowemu
Choć ogólnopolski bon turystyczny zakończył działanie w 2023 roku, niektóre samorządy wprowadzają lokalne programy wsparcia wypoczynku. Przykładem jest Podlaski Bon Turystyczny 2025, który wystartował w kwietniu i oferuje mieszkańcom województwa dofinansowanie do noclegów w obiektach turystycznych. Bon przyznawany jest w formie cyfrowego kodu QR i można go wykorzystać w gospodarstwach agroturystycznych (do 200 zł), pensjonatach i hotelach 1–2-gwiazdkowych (do 300 zł) lub w hotelach trzygwiazdkowych i wyższej klasy (do 400 zł). Program nie jest ograniczony kryterium dochodowym, a mogą z niego skorzystać zarówno osoby pracujące, jak i bezrobotne czy studiujące. W planach jest również uruchomienie podobnych inicjatyw w innych regionach – między innymi Mazurski Bon Turystyczny ma ruszyć jesienią 2025 roku.
Wakacyjne premie i vouchery od pracodawcy
Odrębną kategorią są dobrowolne dopłaty wakacyjne przyznawane przez pracodawców z własnych środków – niezależnie od przepisów o ZFŚS. Coraz więcej firm decyduje się wspierać swoich pracowników w okresie wakacyjnym poprzez jednorazowe premie urlopowe, vouchery do biur podróży, doładowania kart prepaidowych, czy dopłaty do wypoczynku dzieci. Wysokość takiego wsparcia często sięga 1 000–3 000 zł, a jego forma i warunki ustalane są indywidualnie przez pracodawcę. W niektórych firmach oferowane są również pożyczki wakacyjne z preferencyjnym lub zerowym oprocentowaniem, co pozwala rozłożyć koszt wakacji na raty.
Według badania Grupy Progres, co czwarty pracownik w Polsce korzysta w tym roku z jakiejś formy dopłaty do urlopu. W dobie wysokiej inflacji i rosnących kosztów życia tego rodzaju świadczenia stają się coraz istotniejszym elementem pakietu pozapłacowego. Oferuje je co trzecia badana przez Grupę Progres firma. Dla pracowników oznaczają one realne oszczędności, a dla przełożonych – skuteczne narzędzie motywacji i budowania lojalności.
– Warto zatem jeszcze przed sezonem urlopowym sprawdzić, czy w danej firmie dostępne są świadczenia urlopowe lub środki z funduszu socjalnego. Należy również zweryfikować terminy składania wniosków oraz wymagane dokumenty – w wielu przypadkach o przyznaniu świadczenia decyduje kolejność zgłoszeń lub limity budżetowe. W dobie rosnących cen nawet kilkaset złotych wsparcia może stanowić znaczącą ulgę dla domowego budżetu i pomóc zrealizować wakacyjne plany – podsumowuje Kamila Mania.
źródło: Grupa Progres
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