2025-08-13
Mental health support at work – is it taxable in Poland?
Employee wellbeing and taxes — do wellness benefits create taxable income? In today’s workplace, offering mental health support, nutritional guidance, and wellbeing resources is no longer just a “nice to have” — it’s become a strategic investment in productivity, engagement, and retention. But many employers still wonder: If we fund these kinds of benefits, do they count as taxable income for employees?
Employee wellbeing and taxes — do wellness benefits create taxable income?
In today’s workplace, offering mental health support, nutritional guidance, and wellbeing resources is no longer just a “nice to have” — it’s become a strategic investment in productivity, engagement, and retention.
But many employers still wonder:
If we fund these kinds of benefits, do they count as taxable income for employees?
The good news: not always.
In a recent tax ruling issued in May 2025 (case 0112-KDIL2-1.4011.415.2025.1.KF), the answer of the authority was clear: when wellbeing services are offered to all employees on a group basis — and there’s no way to identify who uses what — no taxable income arises.
Let’s break it down.
An employer signed a contract with a third-party provider offering a broad package of health and wellbeing services. These included:
• psychological support,
• personal development coaching,
• diet and lifestyle advice,
• access to online platforms, webinars, and wellbeing apps.
Crucially:
• The program was available to all staff.
• It was delivered under a non-personalized, group agreement.
• The employer had no access to individual usage data, due to confidentiality.
So, when does a benefit count as income?
According to Polish tax law — backed by a 2014 Constitutional Tribunal ruling — three conditions must be met jointly for a non-cash benefit to be treated as taxable income:
1. The employee voluntarily accepts the benefit,
2. It provides him/her with a real, measurable advantage (e.g. saving private money),
3. The benefit can be clearly attributed to a specific person and has a precise monetary value.
If even one of these is missing — no income, no tax.
No tracking = no tax
In the case reviewed by the tax authority, the benefit was optional and clearly valuable — but because it couldn’t be assigned to any specific employee, it failed the third condition.
The result? No taxable income. No reporting obligation.
What this means for employers
This is a big win for companies that want to support employee wellbeing without triggering extra tax complications. If the benefit is:
• open to all,
• delivered anonymously,
• and can’t be linked to specific individuals — then it falls outside the scope of taxable employee income. Most importantly, this rule also applies to other cases (e.g., company events). As long as the monetary value of a person’s benefit can only be determined statistically (i.e., total cost divided by the number of employees), and not on an individual basis, no tax obligation arises whatsoever.
Thinking of launching a similar program?
We help employers roll out wellness initiatives that are both effective and compliant. From contract structuring to tax risk analysis — and even securing binding tax rulings.
Let’s make employee wellbeing a smart investment — not a tax headache.
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