Grants, subventions are all amounts received by the employer to reimburse part or all of the costs of basic wages and salaries, but not intended to cover social security or vocational training costs. These amounts do not include reimbursements paid to the employer by the Social Insurance Institution (ZUS) or additional insurance funds. The sources of subsidies are central and local government institutions or institutions of the European Union.

• Act of 24 April 2003 on Public Benefit and Volunteer Work
  Place of publication: (Dz. U. z 2023 r. poz. 571, z późn. zm.)
• Act of 27 August 2009 on the Public Finance
  Place of publication: (Dz. U. z 2024 r. poz. 1530, z późn. zm.)