Method of calculation of social benefits

Purpose: The aim of this publication is to present the methods currently in force in Poland for determining the amount of social benefits. Design/methodology/approach: Qualitative and quantitative secondary data analysis. Data were collected from governmental organization reports and analyzed using Excel. Findings: It can be stated that the social assistance system in Poland benefits from statistics on the prices of goods and services and the cost of living of households according to the number of households and their age. Thanks to these data, it is possible to determine the value of the minimum subsistence level, the minimum subsistence level, the WDR threshold and the Social Intervention Threshold. The values of these indicators are set in different time horizons - the minimum subsistence level on a monthly basis, and the GVA level once every 3 years. In this way, the state authorities determine the income criterion entitling individuals to receive social assistance benefits. Originality/value: Detailed calculations and summaries of the Income Support Threshold and Social Intervention Threshold for different social groups were made.