Table of Contents:
1. Who is eligible for ZFŚS benefits?
2. Receiving ZFŚS benefits from another employer
On February 21, 2024, the Supreme Court issued a resolution stating that a retiree who previously retired and took up employment with a new employer, earning a salary that does not suspend pension payments, is considered a “retiree – former employee” under Article 2(5) of the Act of March 4, 1994, on the Social Benefits Fund (consolidated text: Journal of Laws of 2023, item 998).
Case Background
In the case reviewed by the Supreme Court, a school claimed that employers are obligated to increase contributions to the Social Benefits Fund (ZFŚS) only for their own former employees receiving a pension, excluding those working for another employer. The retiree, employed by a new employer who did not establish a Social Benefits Fund, demanded benefits from their former employer’s fund.
This raised the question of whether such employment severed the “retiree – former employee” connection with the previous employer’s ZFŚS. The Supreme Court determined that no such severance occurred.
Who Can Access ZFŚS Benefits?
The first-instance court correctly noted that social benefits eligibility stems either from employment (for employees) or having the status of a retiree or pensioner. Under Article 2(5) of the Act on ZFŚS, those entitled to the Fund’s benefits include:
- employees and their families,
- retirees and pensioners – former employees and their families,
- other individuals granted access in the employer’s regulations (Article 8(2)).
Employees, retirees, and their families are entitled to benefits based on the law, and no provision of the regulations can exclude or limit this entitlement.
Second-Instance Court Query
The appellate court referred a question to the Supreme Court, noting that previous rulings emphasized that ceasing employment with a subsequent employer renders the individual a “retiree – former employee” of that employer, entitled to benefits accordingly. However, those rulings concerned individuals whose pensions were suspended. Hence, clarification was needed regarding retirees with unsuspended pensions.
ZFŚS Benefits While Employed Elsewhere
The Supreme Court’s justification emphasized that employment with another employer does not exclude access to benefits from the former employer’s ZFŚS, regardless of whether the new employer maintains such a fund. Restricting benefits based on external employment would introduce additional non-social criteria, as ZFŚS benefits are based solely on the individual’s life, financial, and family circumstances. Furthermore, processing information on benefits received from another employer exceeds the necessary scope of data collection for ZFŚS eligibility.
Resolution
Issued by three judges of the Supreme Court’s Chamber of Labor and Social Insurance on February 21, 2024 (Case No. III PZP 3/23).
