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Factsheet for measure PL-2004-18/2519 Updated – measures in Poland

Training fund in enterprises

Zakładowy Fundusz Szkoleniowy (ZFS)

Country Poland , applies nationwide
Time period Open ended, started on 01 May 2004
Context Digital Transformation, Restructuring Support Instruments
Type Legislations or other statutory regulations
Category Promoting the economic, labour market and social recovery
– Active labour market policies (enhancing employability, training, subsidised job creation, etc.)
Author Jan Czarzasty (Warsaw School of Economics) and Eurofound
Measure added 23 June 2022 (updated 25 November 2022)

Background information

The aim of Training Fund in enterprises (Zakladowy Fundusz Szkoleniowy) is to improve productivity, job security and employability of the covered employees.

In 2014 changes to the instrument were introduced, and the National Training Fund (Krajowy Fundusz Szkoleniowy) is also used to co-finance employee training.

Legal references:

  1. Act of 20 April 2004 on employment promotion and labour market institutions (Dz.U. Nr 99, poz. 100).

  2. Act of Minister of Labour and Social Policy of 14 May 2014 on the allocation of funds from the National Training Fund.

Content of measure

Training Fund in enterprises (Zakladowy Fundusz Szkoleniowy) is a voluntary instrument used to co-finance employee training in enterprises. All companies and in all sectors are eligible to start a training fund in their enterprise (Zakładowy Fundusz Szkoleniowy). Moreover, all companies can receive funding from the National Training Fund (Krajowy Fundusz Szkoleniowy, KFS).

The smallest enterprises can be reimbursed to up to 100% of training costs. SME and bigger companies can get up to 80% of funding. The maximum funding per person is PLN 16,000 (EUR 3313). The funding per person cannot be higher than three times average national monthly pay in a given year.

It should be noted that, contrary to earlier regulation, there is currently no connection between the existence of ZFS and the possibility of obtaining public funds for training. Also, an employer who does not benefit from ZFS can apply for funds from KFS.The development of the ZFS largely depends on the access of employers to the funds from KFS.


The following updates to this measure have been made after it came into effect.

25 November 2022

In 2022, the spending priorities of the National Training Fund are: supporting lifelong training of employees affected by COVID-19, childcare breaks and employees in sectors with labour shortage.

The 2022 National Training Fund allocates PLN 224,081,000 (EUR 46,394,000). In 2020 the KFS allocated PLN 197,690,000 (EUR 45,446,000).

Use of measure

The use of this instrument is not monitored on a continuous basis. According to data from the last available research conducted by the Ministry of Labour (2007), very few employers are interested in creating training funds in companies: 4.2% of the respondents declared that they established a training fund within the meaning of the provisions of the Act of 20 April 2004 (which is no longer in force) and 12.9% declared that they had specific resources allocated to training activities as part of their budget (they did not have a separate training fund as such). The vast majority (85%) did not allocate any means in a permanent manner for training. Over 55% of respondents had no knowledge of the training funds and 70% of respondents declared they did not plan to create any training funds in the future.

Target groups

Workers Businesses Citizens
Employees in standard employment
Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
Local / regional government
Public employment service
European Funds
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Unknown



Views and reactions



  • 20 April 2004: Act of 20 April 2004 on employment promotion and labour market institutions (
  • 01 January 2010: Voss, E. et al, 2010, Organising Transitions in response to restructuring, European Commission. (
  • 19 September 2012: (n.d.), Training fund and rules for its creation (
  • 01 January 2013: Sobocka-Szczapa, H. (2013), Workplace education - research results, Polityka Społeczna, No. 1, pp 19-25 (
  • 01 January 2014: Szczucka, A, Turek, K, and Worek, B. (2014), Developing competences by adult Poles, PARP, Warszawa (
  • 01 May 2014: Ministry of Labour and Social Policy (2014), Guidance for labour offices concerning using means from NTF (
  • 14 May 2014: Act of Minister of Labour and Social Policy of 14 May 2014 on the allocation of funds from the National Training Fund (
  • 04 June 2014: Ministry of Family, Labour and Social Policy (2014), Information concerning National Training Fund (
  • 01 January 2015: Turek, K. and Worek, B. (2015), Education after school, PARP, Warszawa (
  • 01 November 2021: KFS 2022 spending priorities (


Eurofound (2022), Training fund in enterprises, measure PL-2004-18/2519 (measures in Poland), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.