{"id":2985,"date":"2026-10-29T14:00:48","date_gmt":"2026-10-29T14:00:48","guid":{"rendered":"https:\/\/sawaryn.com\/us\/?p=2985"},"modified":"2026-10-29T14:00:48","modified_gmt":"2026-10-29T14:00:48","slug":"employing-workers-with-disabilities-in-poland","status":"publish","type":"post","link":"https:\/\/sawaryn.com\/us\/employing-workers-with-disabilities-in-poland\/","title":{"rendered":"Hiring Workers with Disabilities in Poland"},"content":{"rendered":"<p>If your organization employs at least 25 people in Poland and does not meet the 6% employment rate for people with disabilities, it must pay a monthly contribution to PFRON. This is a significant operating cost that may be reduced or eliminated. This guide explains the Polish employment framework, employee rights, available employer support and options for reducing the PFRON contribution. The rules described here concern employment in Poland.<\/p>\n<h2>How to employ a person with a disability<\/h2>\n<p>Before hiring a person with a disability in Poland, check whether they hold a certificate confirming their disability status. The accepted document is either:<\/p>\n<ul>\n<li>a certificate issued by a <strong>district or provincial disability assessment board<\/strong>, or<\/li>\n<li>a certificate issued by a <strong>Social Insurance Institution (ZUS) certifying doctor<\/strong>.<\/li>\n<\/ul>\n<h3>Form of employment<\/h3>\n<p>No special contract is required because of a person\u2019s disability. You engage the person under the same general forms available for other workers in Poland:<\/p>\n<ul>\n<li><strong>Employment contract<\/strong>: its terms do not differ for this reason. The general provisions of the <strong><a href=\"https:\/\/sawaryn.com\/publikacje\/zmiany-w-kodeksie-pracy-2023-podsumowanie\/\">Polish Labour Code<\/a><\/strong> apply.<\/li>\n<li><strong>Civil-law contracts<\/strong>: cooperation may also be based on a contract of mandate or a contract for specific work.<\/li>\n<\/ul>\n<h2>Rights of an employee with a disability<\/h2>\n<p>In addition to the general provisions of the Polish Labour Code, employers must follow the <em>Act of 27 August 1997 on Vocational and Social Rehabilitation and Employment of Persons with Disabilities<\/em>. It provides additional rights in four areas. These are Polish statutory categories and should not be read as a statement of US or other foreign law.<\/p>\n<h3>Working time<\/h3>\n<ul>\n<li><strong>Mild degree of disability<\/strong>: no more than 8 hours a day and 40 hours a week.<\/li>\n<li><strong>Moderate or severe degree of disability<\/strong>: no more than 7 hours a day and 35 hours a week.<\/li>\n<li>A person with a disability <strong>may not work at night or overtime<\/strong>, unless employed to guard property or a doctor (conducting preventive examinations or providing care) consents at the employee\u2019s request.<\/li>\n<\/ul>\n<h3>Exercise break<\/h3>\n<p>Every employee with a disability is entitled to an additional <strong>15-minute break<\/strong> for therapeutic exercise or rest. The break counts as working time.<\/p>\n<h3>Additional annual leave<\/h3>\n<p>An employee with a <strong>severe or moderate<\/strong> degree of disability is entitled to <strong>10 additional days of annual leave<\/strong> 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.<\/p>\n<h3>Periodic paid leave from work<\/h3>\n<p>An employee with a severe or moderate degree of disability may take paid leave from work to:<\/p>\n<ul>\n<li>attend a <strong>rehabilitation stay<\/strong>: up to 21 working days, no more than once a year,<\/li>\n<li>undergo <strong>specialist examinations, medical or therapeutic procedures<\/strong>, or obtain or repair orthopedic equipment, if these activities cannot be carried out outside working hours.<\/li>\n<\/ul>\n<h2>Employing a person with a disability: benefits for employers<\/h2>\n<p>Employers operating in Poland may be eligible for specific grants and reimbursements. The main forms described in the Polish source are summarized below.<\/p>\n<h3>1. Reimbursement of workplace adaptation costs<\/h3>\n<p>If you employ a person with a disability for at least <strong>36 months<\/strong>, 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 <strong>district governor with jurisdiction over the place of employment<\/strong>.<\/p>\n<h3>2. Wage subsidy<\/h3>\n<p>A wage subsidy is available to:<\/p>\n<ul>\n<li>an employer operating a sheltered-work establishment,<\/li>\n<li>an employer employing <strong>at least 25 employees<\/strong> (in full-time equivalents) and achieving an employment rate for people with disabilities of <strong>at least 6%<\/strong>,<\/li>\n<li>an employer employing <strong>fewer than 25 employees<\/strong>, provided there are no overdue liabilities to PFRON.<\/li>\n<\/ul>\n<p><strong>Monthly subsidy amounts:<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>Degree of disability<\/th>\n<th>Subsidy amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Severe<\/td>\n<td>PLN 2,400<\/td>\n<\/tr>\n<tr>\n<td>Moderate<\/td>\n<td>PLN 1,350<\/td>\n<\/tr>\n<tr>\n<td>Mild<\/td>\n<td>PLN 500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The subsidy cannot exceed the employee\u2019s monthly remuneration. A further limit is <strong>90% of actual and timely incurred monthly employment costs<\/strong>, or <strong>75% of those costs<\/strong> for business activity within the meaning of Polish public-aid rules. Amounts and eligibility are stated as in the supplied Polish source and have not been updated.<\/p>\n<h3>3. Reimbursement of ZUS contributions<\/h3>\n<p>Support with social insurance contributions may be available. In the settlement declaration, the employer enters the relevant code and the amount of the employee\u2019s insurance financed by PFRON. ZUS and PFRON are Polish institutions.<\/p>\n<h3>4. Reimbursement of training costs<\/h3>\n<p>At the employer\u2019s request, PFRON funds may reimburse training costs for a person with a disability, up to <strong>70% of the costs<\/strong>, but no more than <strong>twice the average remuneration<\/strong> per person.<\/p>\n<h3>5. Relief on PFRON contributions<\/h3>\n<p>To make full use of available relief, people with disabilities should account for <strong>at least 6%<\/strong> of the company\u2019s total workforce, calculated in full-time equivalents.<\/p>\n<h3>6. Reimbursement of wages and contributions for an unemployed person<\/h3>\n<p>If you employ a person with a disability who is registered as unemployed in Poland, you may receive reimbursement of <strong>up to 60% of their wages<\/strong> and reimbursement of their social insurance contributions. Conditions:<\/p>\n<ul>\n<li>sign an agreement with the district governor,<\/li>\n<li>employ the person for <strong>at least 12 months<\/strong>.<\/li>\n<\/ul>\n<h2>Check whether your company pays the PFRON contribution<\/h2>\n<p>An employer with at least <strong>25 employees<\/strong> in full-time equivalents in Poland that does not meet the 6% employment rate for people with disabilities must make a monthly payment to PFRON. The payment is commonly called the \u201cPFRON penalty\u201d. It is not a tax-deductible expense under the description in the source, so it cannot be deducted from taxable income.<\/p>\n<h3>How to calculate the contribution<\/h3>\n<p>The contribution is <strong>40.65% of the average remuneration<\/strong> for each missing full-time position. The amount changes when the average remuneration announced by Statistics Poland (GUS) changes, so verify it regularly.<\/p>\n<p><strong>Example:<\/strong> With 25 employees, one and a half full-time positions should be held by people with disabilities. If none are employed, the contribution applies for each missing position. The monthly burden may be substantial.<\/p>\n<p>Almost <strong>60% of companies<\/strong> are unaware that they pay a PFRON contribution that may be reduced or eliminated.<\/p>\n<h3>Two ways to reduce the contribution<\/h3>\n<ol>\n<li><strong>Working with sheltered-work establishments<\/strong> (less effective): the employer can deduct 50% of the contribution, but must buy a service worth 100% of that contribution. Half of the amount remains payable.<\/li>\n<li><strong>Employing people with a severe degree of disability and specific medical conditions<\/strong> (highly effective): employing one such person can generate real savings on the company\u2019s PFRON contribution.<\/li>\n<\/ol>\n<p>If your organization has no recruitment and <strong><a href=\"https:\/\/sawaryn.com\/publikacje\/zarzadzanie-niepelnosprawnoscia-w-miejscu-pracy\/\">disability employment management process<\/a><\/strong> in Poland, consider working with an <strong>external organization<\/strong> that supports these processes. Such a partner can help reduce PFRON charges and ensure that people with disabilities have suitable workstations.<\/p>\n<h2>PFRON contribution calculator<\/h2>\n<p>Together with our partner, the <strong><a href=\"https:\/\/inspatium.org\/\" target=\"_blank\" rel=\"noopener\">InSpatium Foundation<\/a><\/strong>, we have prepared a <strong><a href=\"https:\/\/sawaryn.com\/kalkulatorpfron\/\">calculator<\/a><\/strong> to estimate the PFRON contribution a company may owe for not employing the required number of people with disabilities in Poland.<\/p>\n<p><strong>What to do:<\/strong><\/p>\n<ol>\n<li>Enter information about the number of employees and employees with disabilities.<\/li>\n<li>The tool will estimate the amount of the contribution.<\/li>\n<li>After the calculation, experts from the <strong><a href=\"https:\/\/inspatium.org\/\" target=\"_blank\" rel=\"noopener\">InSpatium Foundation<\/a><\/strong> can advise on steps to reduce or eliminate these costs.<\/li>\n<\/ol>\n<p>The Foundation offers advice on:<\/p>\n<ul>\n<li>increasing the number of people with disabilities employed by your company,<\/li>\n<li>optimizing employment policy in light of PFRON requirements,<\/li>\n<li>implementing integration and support programs for employees with disabilities.<\/li>\n<\/ul>\n<h2>Summary<\/h2>\n<p>Employing a person with a disability in Poland may provide access to wage subsidies, relief, and reimbursement of training and ZUS contribution costs. In many cases, it may reduce or eliminate the PFRON contribution, a significant cost that is not deductible for tax purposes under the source description.<\/p>\n<p>It can also open your organization to workers with specific qualifications and skills. You can build a reputation as an employer that values diversity, which may attract clients, business partners and candidates who consider an employer\u2019s social values.<\/p>\n<p><strong>Next step:<\/strong> <strong><a href=\"https:\/\/sawaryn.com\/kalkulatorpfron\/\">Contact us<\/a><\/strong> and ask the <strong><a href=\"https:\/\/inspatium.org\/\" target=\"_blank\" rel=\"noopener\">InSpatium Foundation<\/a><\/strong> to assess how much your company may be losing through its PFRON contribution and what steps may be available.<\/p>\n<h2>Frequently asked questions<\/h2>\n<p><strong>When must a company in Poland pay the PFRON contribution, and how is it calculated?<\/strong> The obligation applies to an employer with at least 25 employees in full-time equivalents in Poland 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 verify it regularly. The source states that the contribution is not deductible from taxable income.<\/p>\n<p><strong>What grants and relief may an employer in Poland receive for employing a person with a disability?<\/strong> The source describes 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 in Poland, 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.<\/p>\n<p><strong>What working-time and leave rights apply to an employee with a disability under the Polish rules described here?<\/strong> 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, subject to the exceptions described in the article.<\/p>\n<p><strong>Can a person with a disability be engaged in Poland on a B2B or contract-of-mandate basis, or only under an employment contract?<\/strong> The source states that an employment contract is not the only option. A person with a disability may be engaged under an employment contract, a contract of mandate or a contract for specific work, subject to the applicable Polish rules.<\/p>\n<p><strong>How may an employer in Poland reduce or eliminate its PFRON contribution?<\/strong> The article describes two approaches: working with sheltered-work establishments allows a 50% deduction but requires buying services worth 100% of the contribution, leaving half payable; employing people with a severe degree of disability and specific medical conditions may create savings and eliminate the contribution. An external organization may help identify suitable positions and organize recruitment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For employers operating in Poland: understand disability employment rules, PFRON contributions, available support and practical ways to reduce the monthly burden.<\/p>\n","protected":false},"author":5,"featured_media":1889,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","sip_alt_url":"https:\/\/sawaryn.com\/publikacje\/zatrudnienie-osoby-z-niepelnosprawnoscia\/","sip_en_pl_url":"https:\/\/sawaryn.com\/en\/publikacje\/employing-person-with-disability-poland\/","sip_pair_uuid":"ddd3f2d7-4565-56b9-a938-4b60ebc1361b","sip_pair_state":"verified"},"categories":[1146],"tags":[1235],"specialization":[1130],"practice_area":[],"class_list":["post-2985","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment","tag-labor-law","specialization-employment-law"],"acf":[],"_links":{"self":[{"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/posts\/2985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/comments?post=2985"}],"version-history":[{"count":2,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/posts\/2985\/revisions"}],"predecessor-version":[{"id":3162,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/posts\/2985\/revisions\/3162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/media\/1889"}],"wp:attachment":[{"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/media?parent=2985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/categories?post=2985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/tags?post=2985"},{"taxonomy":"specialization","embeddable":true,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/specialization?post=2985"},{"taxonomy":"practice_area","embeddable":true,"href":"https:\/\/sawaryn.com\/us\/wp-json\/wp\/v2\/practice_area?post=2985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}