A GUIDE FOR PARENTS

Check whether your employer can help fund preschool

The cost of preschool may be partly funded through Poland’s workplace social benefits fund (ZFŚS) or through other employer funds — if your company’s rules provide for it.

This page concerns Krasnoludki Preschool at Nowodworska 30 in Tarchomin. We give you a ready-to-send email to HR, explain the next steps and prepare preschool documents needed to consider your application.

Ask for documents

Important: Funding is not automatic. Your employer decides whether it is available, under what conditions and in what amount.

Playground at Krasnoludki Preschool, Nowodworska 30, Warsaw
Playground at Krasnoludki Preschool, Nowodworska 30.

START WITH THE BASICS

What is ZFŚS and why should you ask HR?

ZFŚS (Zakładowy Fundusz Świadczeń Socjalnych) is Poland’s workplace social benefits fund: a separate pool of money intended to support employees and their families. It is funded mainly through employer contributions. Where the fund is mandatory, money is kept in a separate account and unused funds carry over to the next year. Its rules may allow it to support childcare in a private preschool.

Who usually has ZFŚS?

  • an employer with at least 50 full-time-equivalent employees on 1 January generally creates the fund;
  • an employer with 20–49 full-time equivalents creates it at the request of a workplace trade union and may also create it voluntarily;
  • Polish budgetary entities and local-government budgetary establishments create it regardless of staff numbers;
  • a smaller employer may also create the fund voluntarily.

What does this mean for a Parent?

If the fund already operates, the company does not need to buy a preschool place or launch a separate programme. It may award a benefit from the existing pool if its regulations cover preschool childcare and you meet the stated conditions.

Ask this exact question: “Do our ZFŚS regulations or another employee programme cover funding or reimbursement for a private preschool?”

Do you work in the public sector or for a large company?

Ask HR about preschool funding. ZFŚS or another employee benefit programme is common in offices, budgetary entities, public schools and institutions, and large companies. Its funds may also support childcare in a private preschool. HR can tell you what support is available and which documents you need. Krasnoludki Preschool at Nowodworska 30 will prepare the required confirmations concerning the preschool, attendance and fees.

If the company does not have ZFŚS or its regulations do not cover preschool, it may still provide funding from its ordinary funds as an employee benefit. We explain the exceptions in the frequently asked questions.

TWO OPTIONS

Two possible routes to funding

Funding through ZFŚS

Polish law allows ZFŚS funds to be used for childcare in preschools.

For a Parent to use it:

  • the employer must have ZFŚS;
  • its regulations must provide for the relevant benefit;
  • the Parent must meet the conditions in those regulations — for example, be eligible to use the fund and prove the costs incurred;
  • the amount is determined individually under the employer’s ZFŚS regulations;
  • the application and required documents must be submitted on time.

Funding from other company resources

An employer may also fund or reimburse preschool outside ZFŚS as a normal employee benefit.

The rules may be set in remuneration rules, benefit regulations, an internal procedure or an employer decision.

Polish tax law provides a personal-income-tax exemption of up to PLN 1,000 per month for each eligible child for certain benefits funded outside ZFŚS.

A SIMPLE PROCESS

How to check your options — five simple steps

  1. Check the intranet or ask HR

    Look for ZFŚS, social benefits fund, nursery or preschool funding, benefits for Parents, or childcare cost reimbursement.

    If you find nothing, send the ready-made email below.

  2. Ask for the rules and application form

    Find out whether the company supports private preschool, where the benefit is funded from, how it is calculated, when and how to apply, which documents are required, and whether direct payment to the preschool is possible.

  3. Send us your employer’s requirements

    Send us the list of documents or the section of the form intended for the preschool. We will check what the preschool can issue or complete. Do not send sections concerning income, health or family circumstances.

  4. We prepare the preschool documents

    We will prepare the agreed confirmations of attendance, the period of using the preschool and the fees incurred.

  5. Submit the application to your employer

    You submit the application and any information or documents required only from the employee directly to your company.

    The employer makes the final decision on whether to award the benefit and its amount.

READY TEMPLATE

Ready-to-send email to HR

Copy the full message and send it from your company mailbox or through your internal employee system.

You may edit the message, especially if your child already attends Krasnoludki Preschool at Nowodworska 30 or your employer uses a different name for its benefits programme.

HELP FROM THE PRESCHOOL

We help with the paperwork

Once we receive HR’s requirements, we can prepare documents within the preschool’s remit, including:

  • a certificate confirming that the child attends the preschool;
  • confirmation of the attendance period;
  • information about monthly tuition and other fees;
  • an invoice or another appropriate accounting document, depending on the settlement method;
  • confirmation of payment or a fee statement;
  • the preschool’s identification and registration details;
  • confirmation of information required in the section of the form intended for the preschool.

Each employer may require a different set of documents. First ask HR for the form or exact list of attachments, then send us those requirements.

We do not assess your entitlement and do not need information about income, health or family circumstances. You provide such information only to your employer if the ZFŚS regulations require it.

BEFORE ENROLLING

Are you only considering enrolment?

You may ask HR about funding before signing a preschool agreement.

We can give you:

  • current place availability;
  • current fees;
  • preschool information for an initial conversation with your employer;
  • a ready-to-send HR email;
  • documents confirming attendance and payments once your child starts at the preschool.

You can also see how enrolment, the first visit and adaptation work at Krasnoludki Preschool, Nowodworska 30.

ENROLMENT OPEN

Places available now

As of 26 August 2026: 6 places available now — 2 in each of our three groups.

  • children from age 2.5 until they start school
  • Monday–Friday, 7:00–18:00
  • five free adaptation days
  • Tarchomin, Nowodworska 30 in Warsaw’s Białołęka district
  • the preschool has operated since 2008
  • meals, additional activities and English during the day

LOCATION

Krasnoludki Preschool at Nowodworska 30 — check your route

Our preschool is in Tarchomin, in Warsaw’s Białołęka district.

The map points directly to Krasnoludki Preschool at Nowodworska 30. You can check the route from home or work.

INFORMATION FOR YOUR COMPANY

Does your HR team want information directly from us?

We can prepare a short, neutral overview of the preschool for the person responsible for social benefits or employee benefits.

Providing information does not mean that the company must sign an agreement, fund places or receive children’s data.

We will contact you first. We will not share your name or other details with your employer without your separate decision.

QUESTIONS AND ANSWERS

Frequently asked questions

What is ZFŚS and where does its money come from?

ZFŚS (Zakładowy Fundusz Świadczeń Socjalnych) is Poland’s workplace social benefits fund: a separate pool intended to support employees and their families. It is funded mainly through annual employer contributions. Where the fund is mandatory, money is held in a separate account and unused funds carry over to the next year. The fund’s rules may include support for preschool childcare.

Which employers must create a ZFŚS fund?

As a rule, an employer with at least 50 full-time-equivalent employees on 1 January must create the fund. With 20–49 full-time equivalents, the obligation arises at the request of a workplace trade union. Polish budgetary entities and local-government budgetary establishments create a fund regardless of staff numbers, while smaller employers may create one voluntarily.

Does every large or state-owned company definitely have ZFŚS?

Not always. A large private employer generally creates ZFŚS, but in cases permitted by law may opt out through the appropriate procedure. This option does not apply to budgetary entities or local-government budgetary establishments. State ownership alone does not automatically make a company a budgetary entity. HR, remuneration rules or the ZFŚS regulations provide the most reliable answer.

Does ZFŚS funding cost the employer nothing?

It is not entirely cost-free. If ZFŚS already operates, the employer does not need a separate programme or to buy a preschool place, but the fund comes from employer-financed contributions. A payment reduces the pool available for other social benefits, so the rules, amount and eligibility criteria are always set by the fund regulations.

Can a private preschool be covered by ZFŚS funding?

Polish law includes childcare in preschools within social activity. Whether and on what terms an employer supports a child attending a particular private preschool depends on that employer’s regulations and procedure.

Is every parent entitled to PLN 1,000?

No. PLN 1,000 is the personal-income-tax exemption limit for certain employer-funded benefits paid outside ZFŚS. It is not a state benefit or a guaranteed payment to an employee.

Does the PLN 1,000 limit also apply to a ZFŚS benefit?

Polish tax law distinguishes preschool benefits financed from ZFŚS from benefits financed through other company funds. The PLN 1,000 limit applies to the specified exemption for funding outside ZFŚS. For ZFŚS, the amount and conditions are set by the employer’s regulations using the social criterion.

Do all employees receive the same amount from ZFŚS?

There is no single amount set in advance for everyone. Preferential benefits and support from ZFŚS depend on the life, family and financial circumstances of the eligible person.

Can the employer pay the preschool directly?

Direct settlement may be possible, but it must follow the rules and procedure of the particular employer. Confirm this first with HR, payroll or accounting.

Does the preschool need information about my income?

No. Krasnoludki Preschool at Nowodworska 30 prepares only documents about the preschool, attendance and fees. Any information needed to assess social circumstances is provided directly to the employer.

What if my company has its own form?

Send us the section relating to the preschool or describe HR’s requirements. We will check which information and confirmations we can prepare.

Can I ask my employer before enrolling my child?

Yes. You may check the benefit rules in advance. We can provide documents confirming actual attendance and fees after your child starts attending and the relevant amounts become due.

CONTACT

Ask for help with documents or check for a place

Complete the short form. Tell us whether your child already attends Krasnoludki Preschool at Nowodworska 30, whether you are considering enrolment, and what your employer requires.

Do not enter information about income, health or family circumstances. Do not send a child’s data, PESEL number or financial documents.


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    UPDATED: 26 AUGUST 2026

    Legal information and sources

    1. Polish Act on the Workplace Social Benefits Fund — consolidated text
    2. Amendment to the ZFŚS Act effective from 27 January 2026
    3. Polish Personal Income Tax Act — 2026 consolidated text
    4. Polish Ministry of Family — current ZFŚS rules
    5. Polish data protection authority — personal data and ZFŚS benefits

    Return to the homepage of Krasnoludki Preschool at Nowodworska 30 or contact us about documents.