If you employ at least 25 people and do not meet the 6% employment rate for people with disabilities, you pay a monthly PFRON contribution. This is a real financial burden that can be reduced or eliminated. Below, you will find practical information on employing a person with a disability, their rights, the grants and relief available to you, and ways to reduce your PFRON contribution.
How to employ a person with a disability
Before hiring a person with a disability, check whether they hold a certificate confirming their disability status. The accepted document is either:
- a certificate issued by a district or provincial disability assessment board, or
- a certificate issued by a Social Insurance Institution (ZUS) certifying doctor.
Form of employment
You do not need a special contract. You employ a person with a disability on the same terms as any other employee:
- Employment contract: its terms do not differ from those of a contract with an employee without a disability. The general provisions of the Polish Labour Code apply.
- Civil-law contracts: cooperation may also be based on a contract of mandate or a contract for specific work.
Rights of an employee with a disability
In addition to the general provisions of the Polish Labour Code, you must comply with the guidelines in the Act of 27 August 1997 on Vocational and Social Rehabilitation and Employment of Persons with Disabilities. The Act grants employees with disabilities additional rights in four areas.
Working time
- Mild degree of disability: no more than 8 hours a day and 40 hours a week.
- Moderate or severe degree of disability: no more than 7 hours a day and 35 hours a week.
- A person with a disability may not work at night or overtime, unless they are employed to guard property or a doctor (conducting preventive examinations or providing care) gives consent at the employee’s request.
Exercise break
Every employee with a disability is entitled to an additional 15-minute break for therapeutic exercise or rest. The break counts as working time.
Additional annual leave
An employee with a severe or moderate degree of disability is entitled to 10 additional days of annual leave in a calendar year. The employee acquires the right to the first additional leave after working for one year from the date they were classified at that degree of disability.
Periodic paid leave from work
An employee with a severe or moderate degree of disability may take paid leave from work to:
- attend a rehabilitation stay: up to 21 working days, no more than once a year,
- undergo specialist examinations, medical or therapeutic procedures, or obtain or repair orthopedic equipment, if these activities cannot be carried out outside working hours.
Employing a person with a disability: benefits for employers
Employing a person with a disability gives you access to specific grants and reimbursements. Below is an overview of the most important ones.
1. Reimbursement of workplace adaptation costs
If you employ a person with a disability for at least 36 months, you may obtain reimbursement for adapting new or existing workstations. This may cover, among other things, adapting premises and purchasing devices or equipment that make work easier. Submit the application to the district governor with jurisdiction over the place of employment.
2. Wage subsidy
A wage subsidy is available to:
- an employer operating a sheltered-work establishment,
- an employer employing at least 25 employees (in full-time equivalents) and achieving an employment rate for people with disabilities of at least 6%,
- an employer employing fewer than 25 employees, provided there are no overdue liabilities to PFRON.
Monthly subsidy amounts:
| Degree of disability | Subsidy amount |
|---|---|
| Severe | PLN 2,400 |
| Moderate | PLN 1,350 |
| Mild | PLN 500 |
The subsidy cannot exceed the employee’s monthly remuneration. An additional limit applies: no more than 90% of actual and timely incurred monthly employment costs, or 75% of those costs for business activity within the meaning of public-aid rules.
3. Reimbursement of ZUS contributions
You may receive support with social insurance contributions. In your settlement declaration, enter the relevant code and the amount of the employee’s insurance financed by PFRON.
4. Reimbursement of training costs
At your request, PFRON funds may reimburse training costs for a person with a disability, up to 70% of the costs, but no more than twice the average remuneration per person.
5. Relief on PFRON contributions
To make full use of available relief, ensure that people with disabilities account for at least 6% of your company’s total workforce, calculated in full-time equivalents.
6. Reimbursement of wages and contributions for an unemployed person
If you employ a person with a disability who is registered as unemployed, you may receive reimbursement of up to 60% of their wages and reimbursement of their social insurance contributions. Conditions:
- you sign an agreement with the district governor,
- you employ the person for at least 12 months.
Check whether your company pays the PFRON contribution
An employer with at least 25 employees (in full-time equivalents) that does not meet the 6% employment rate for people with disabilities must make a monthly payment to PFRON, commonly called the “PFRON penalty”. It is not a tax-deductible expense, so you cannot deduct it from your taxable income.
How to calculate the contribution
The contribution is 40.65% of the average remuneration for each missing full-time position. The amount changes when the average remuneration announced by Statistics Poland (GUS) changes, so check it regularly.
Example: With 25 employees, one and a half full-time positions should be held by people with disabilities. If you employ none, you pay the contribution for each missing position. The monthly burden may be substantial.
Almost 60% of companies are unaware that they pay a PFRON contribution that can be reduced or eliminated.
Two ways to reduce the contribution
- Working with sheltered-work establishments (less effective): you can deduct 50% of the contribution, but must buy a service worth 100% of that contribution. Half of the amount remains payable.
- Employing people with a severe degree of disability and specific medical conditions (highly effective): employing one such person can generate real savings on the company’s PFRON contribution.
If your company has no recruitment and disability employment management process, consider working with an external organization that supports these processes day to day. Such a partner can help you reduce PFRON charges while ensuring that people with disabilities have suitable workstations.
PFRON contribution calculator
Together with our partner, the InSpatium Foundation, we have prepared a calculator to estimate the contribution your company may owe for not employing the required number of people with disabilities.
What to do:
- Enter information about the number of employees and employees with disabilities.
- The tool will estimate the amount of the contribution.
- After the calculation, experts from the InSpatium Foundation can advise you on steps to reduce or eliminate these costs.
The Foundation offers advice on:
- increasing the number of people with disabilities employed by your company,
- optimizing your employment policy in light of PFRON requirements,
- implementing integration and support programs for employees with disabilities.
Summary
Employing a person with a disability gives you access to wage subsidies, relief, and reimbursement of training and ZUS contribution costs. In many cases, it can reduce or eliminate the PFRON contribution, a real financial burden that is not deductible for tax purposes.
At the same time, you open your company to a new source of workers with specific qualifications and skills. You build the reputation of a company that values diversity, which can attract clients, business partners and candidates who pay attention to an employer’s social values.
Next step: Contact us and ask the InSpatium Foundation to assess how much your company is losing through its PFRON contribution and what you can do about it.
Frequently asked questions
When must a company pay the PFRON contribution, and how is it calculated? The payment obligation applies to every employer with at least 25 employees in full-time equivalents that does not meet the 6% employment rate for people with disabilities. The contribution is 40.65% of the average remuneration announced by GUS for each missing full-time position. The amount changes as the average remuneration changes, so check it regularly. The contribution is not deductible from taxable income and is a direct company cost.
What grants and relief can an employer receive for employing a person with a disability? An employer may receive a monthly wage subsidy of PLN 500 to PLN 2,400, depending on the degree of disability, reimbursement of ZUS contributions, workplace adaptation costs (where employment lasts at least 36 months) and up to 70% reimbursement of training costs from PFRON. For a person with a disability registered as unemployed, reimbursement of up to 60% of wages and social insurance contributions may also be available, provided an agreement is signed with the district governor and employment lasts at least 12 months.
What additional working-time and leave rights does an employee with a disability have? An employee with a moderate or severe degree of disability may work no more than 7 hours a day and 35 hours a week; for a mild degree, the limits are 8 hours a day and 40 hours a week. Every employee with a disability is entitled to an additional 15-minute break that counts as working time. An employee with a severe or moderate degree is also entitled to 10 additional days of annual leave. Night work and overtime are generally prohibited, unless a doctor consents at the employee’s request or the job involves guarding property.
Can a person with a disability be employed on a B2B or contract-of-mandate basis, or only under an employment contract? You are not limited to an employment contract. A person with a disability may be engaged on the same terms as any other worker, under an employment contract, a contract of mandate or a contract for specific work.
How can a company lawfully reduce or eliminate its PFRON contribution? There are two approaches: working with sheltered-work establishments allows a 50% deduction but requires buying services worth 100% of the contribution, so half remains payable; or employing people with a severe degree of disability and specific medical conditions, which can create real savings and eliminate the contribution. If your company has no recruitment process for people with disabilities, consider an external organization that can help identify suitable positions and organize the process.
