Poland's ZFŚS gift exemption lets employers give up to 1,000 PLN a year per employee tax-free, cash and in-kind combined, with only the excess taxed. That's a genuinely generous annual pool compared to many other European thresholds, and most individual branded merchandise gifts fit comfortably inside it on their own. Below are 20 branded gift ideas spanning apparel, drinkware, tech, bags, and stationery, priced in PLN, so you can build a gifting programme that stays well within the ZFŚS ceiling.
What makes a good gift within the 1,000 PLN ZFŚS limit?
Since the 1,000 PLN allowance is a combined annual pool covering every ZFŚS-financed benefit an employee receives that year, it's worth choosing items that earn their place rather than one expensive one-off. A few things to look for:
- Everyday usefulness: something they'll actually reach for, at their desk, on the commute, or at the gym.
- Quality that reflects your brand: a well-made bottle or backpack says more about your company than a cheap giveaway.
- Room to combine gifts across the year: mix a couple of mid-price pieces with smaller extras rather than spending the whole 1,000 PLN in one go.
- Always genuine goods or cash from the ZFŚS, never vouchers: gift cards and vouchers are always fully taxable, even when paid for out of the fund, so keep to physical merchandise or cash benefits.
1. Hoodie – The Rex: the flagship piece
A heavyweight 280 gsm organic cotton hoodie that employees actually wear, and one of the most popular gifting items in the catalogue.
- Material: 90% organic cotton, 10% polyester.
- Branding: embroidery, print, or patches.
- Order: MOQ 100 · from 172 PLN/unit.
2. T-shirt – The Axel: the easy everyday yes
A soft, well-cut tee is the easiest yes in any gifting basket, and a natural pairing with a bigger-ticket item elsewhere on this list.
- Material: combed cotton jersey.
- Branding: screen print or embroidered logo.
- Order: MOQ 100 · from 80 PLN/unit.
3. RollTop Backpack: the everyday bag
A water-resistant backpack with a laptop compartment that quickly becomes someone's everyday bag.
- Material: GRS-certified recycled PU, water-resistant.
- Branding: print or embroidery.
- Order: MOQ 25 · from 106 PLN/unit.
4. Noise-Cancelling Headphones: the premium pick
The highest-value single pick on this list, and still leaves room for a couple of smaller gifts later in the year.
- Material: recycled ABS, ANC + ENC, foldable.
- Branding: digital print or doming.
- Order: MOQ 50 · from 105 PLN/unit.
5. Bamboo Tea Bottle: the natural choice
A bamboo exterior over a durable stainless steel interior, a warmer-looking alternative to an all-metal bottle.
- Material: stainless steel, bamboo.
- Branding: laser engraving or print.
- Order: MOQ 50 · from 80 PLN/unit.
6. Wireless Powerbank: useful everyday tech
A magnetic wireless powerbank in recycled ABS plastic, genuinely useful for any commute or business trip.
- Material: recycled ABS plastic.
- Branding: pad print or digital print.
- Order: MOQ 50 · from 79 PLN/unit.
7. Wireless Mini Speaker: a bit of fun
A compact speaker for the desk, kitchen, or garden brings a bit of fun to the gifting mix and works well as a standalone gift.
- Material: recycled ABS housing with a built-in rechargeable battery.
- Branding: laser engraving or pad print on the base.
- Order: MOQ 50 · from 44 PLN/unit.
View the Wireless Mini Speaker →
8. Recycled Steel Bottle: everyday hydration
Vacuum insulation in recycled stainless steel, a gift that gets used and seen every day.
- Material: recycled stainless steel.
- Branding: laser engraving or print.
- Order: MOQ 50 · from 47 PLN/unit.
View the Recycled Steel Bottle →
9. Stainless Steel Bottle: reliable and budget-friendly
A reliable, everyday bottle at a lower price point, useful if you're spreading the ZFŚS allowance across several smaller gifts.
- Material: double-wall vacuum-insulated stainless steel.
- Branding: laser engraving or single-colour print.
- Order: MOQ 50 · from 41 PLN/unit.
View the Stainless Steel Bottle →
10. Baseball Cap: the everyday accessory
An affordable, highly visible accessory that works all year round and stacks easily with other small gifts.
- Material: 100% cotton.
- Branding: embroidery.
- Order: MOQ 100 · from 36 PLN/unit.
11. Espresso Mug: the desk essential
A proper espresso cup for the coffee obsessives on the team, a small gift that still gets used daily.
- Material: ceramic.
- Branding: debossed or printed logo.
- Order: MOQ 108 · from 36 PLN/unit.
12. Knitted Scarf: the cosy extra
A high perceived-value item for a winter or year-end gift, priced well inside a single occasion's share of the annual allowance.
- Material: 80% viscose, 20% polyester.
- Branding: woven label.
- Order: MOQ 100 · from 33 PLN/unit.
13. Leather Luggage Tag: the personal touch
A small personal touch: a leather luggage tag suits frequent travellers and makes a thoughtful individual add-on to any of the gifts above.
- Material: genuine or vegan leather.
- Branding: debossed logo or initials.
- Order: MOQ 100 · from 33 PLN/unit.
View the Leather Luggage Tag →
14. Canvas Travel Pouch: a neat little extra
A neat little pouch for cables, toiletries, or loose bits in a bag, useful enough to earn a permanent spot in their travel kit.
- Material: cotton canvas with a water-resistant lining.
- Branding: printed or embroidered logo.
- Order: MOQ 25 · from 36 PLN/unit.
View the Canvas Travel Pouch →
15. Premium Tote Bag: the lightweight carry
A heavyweight cotton tote with a premium feel, everyday enough to actually get used.
- Material: 270gsm cotton.
- Branding: print or custom straps.
- Order: MOQ 100 · from 28 PLN/unit.
16. A5 Premium Notebook: for the note-takers
A step up from the standard notebook, this is a small but thoughtful gift for anyone who still likes to write things down.
- Material: PU cover with recycled paper pages.
- Branding: debossed logo on the cover.
- Order: MOQ 50 · from 30 PLN/unit.
View the A5 Premium Notebook →
17. A5 Notebook: FSC-certified paper
An A5 hardcover with elastic closure and ribbon marker, practical with a traceable material story, and one of the lowest-cost items on this list.
- Material: FSC-certified paper, PU cover.
- Branding: debossing or print on the cover.
- Order: MOQ 100 · from 20 PLN/unit.
18. Americano Mug: the everyday brew
A branded mug for the desk or the kitchen at home is a small, low-cost gift that still gets used daily, ideal alongside larger gifts.
- Material: ceramic, dishwasher and microwave safe.
- Branding: full-colour print or logo decal.
- Order: MOQ 108 · from 17 PLN/unit.
19. Bamboo Pen: the low-cost extra
A simple, sustainable pen that works as a standalone small gift or a thoughtful add-on to any notebook on this list.
- Material: bamboo body with a metal refill.
- Branding: laser engraving.
- Order: MOQ 100 · from 11 PLN/unit.
20. Sports Socks: the safe favourite
Sunday's most-ordered item, a small, unexpected gift that always lands well, and closes out this list on a low-cost, crowd-pleasing note.
- Material: 80% cotton, 17% polyamide, 3% elastane.
- Branding: knitted-in logo zones.
- Order: MOQ 100 · from 17 PLN/unit.
This guide is part of our complete country-by-country series. See Employee Gift Tax Rules by Country: The Complete 2026 Guide for all 43 countries.
Get the tax rules right first
Want to understand the tax rules first? Read our article on Poland's 1,000 PLN ZFŚS gift exemption, covering the excess-only mechanic, why gifts outside the ZFŚS have no exemption at all, and how client gifts are treated differently.
Ready to build your own gifting programme? Browse the full Sunday catalogue to mix and match products, add your logo, and get a quote for your team.
