The Guaranteed Employee Benefits Fund ("GEBF") serves to prevent the effects of employers insolvency in the area of employees’ property rights resulting from the employment relationship. On the one hand, it is an institution that serves employees in the event of employer's insolvency, on the other hand, it is a solution that involves certain financial burdens and effects for the employers.
The basis for running the GEBF are compulsory contributions paid in principle by all employers who are entrepreneurs, including foreign entrepreneurs (in relation to employees employed in the Republic of Poland).
However, it is worth realizing that the obligation to pay contributions to GEBF does not apply to all persons employed by the employer, for whom the employer is obliged to pay social security contributions. It is also important for the employer that in the event of incorrect payment of contributions to the GEBF despite the lack of such obligation, the employer can claim refund of overpaid amounts.