Clients of our accounting office, PRWT, when starting their business, often ask about issues related to PFRON contributions. What is PFRON and what are the rules for paying contributions?

PFRON is the State Fund for the Rehabilitation of the Disabled. It is a state administration body established for the rehabilitation and employment of disabled people. Detailed regulations regarding the operation of PFRON are specified in the Polish Act of August 27, 1997 on vocational and social rehabilitation and employment of disabled people (hereinafter the “Act”).

If the employer employs 25 people (converted into 25 full-time jobs), he registers with PFRON, regardless of whether he is obliged to pay contributions or is exempt from this obligation. In the case of most employers, if the employment status is 25 people, an obligation to make contributions to PFRON arises (some differences as to individual employers result from the Act). An employer who is obligated to make contributions may be dismissed from it if he employs at least 6% of disabled people.

Employment of disabled persons may take place on the same terms as the employment of able-bodied persons (recruitment). You can also use the help of the employment office or the help of institutions acting for the professional activation of disabled people.

How should the employment status for the needs of PFRON be counted?

In order to calculate the employment status, the employer should determine the number of full-time jobs in a given month, which is calculated from the arithmetic mean of the daily numbers for a given month.

First, add up the number of employees for each day of the month on a full-time (full-time) basis, and then divide the result by the number of days in the month.

E.g.

from 1 to 5 July, employment was 23 of job positions,

from 6 to 15 July, employment was 25 of job positions,

From 16 to 31 July, the number of jobs positions was 27.

Calculation of the total number of employees converted to full-time work:

[(5 days x 23 jobs) + (10 days x 25 jobs) + (16 days x 27 jobs)] / 31 days = 25.71 jobs – the payer is obliged to make payments to PFRON for the month of July.

In order to calculate the specific amount of the premium, we recommend using the calculators available for this activity.

It is also possible for employers to reduce the due contribution by:

1. employing disabled people with diseases that make it particularly difficult to perform work (e.g. Parkinson’s disease, multiple sclerosis, mental retardation).
2. purchase of a product or service, excluding trade, suitably produced or provided by an employer employing at least 25 full-time employees, which achieves the employment rate of disabled people after meeting the criteria specified in the Act.