Fund established in enterprises and designed for financing social activity organised for the benefit of entitled persons and funding company social complexes.

Social activity organised for the benefit of entitled persons comprises e.g. funding employee holidays, camps, winter holidays and welfare allowances. Company social complexes include e.g. holiday centres, sanatoriums, allotment gardens, sports and recreation objects.

• Council Regulation (EC) No 530/1999 of 9 March 1999 concerning structural statistics on earnings and on labour costs
  Place of publication: (Dz. Urz. WE L 63 z 12.03.1999, str. 6-10, z późn. zm. – Dz. Urz. UE Polskie wydanie specjalne, rozdz. 5, t. 3, str. 341, z późn. zm.)

• Labour costs