Everything about PFRON (part 3) - Co-financing of remuneration from PFRON

Service

An entrepreneur who employs disabled workers in his activity may apply for monthly remuneration subsidies from PFRON. The basic requirement is to register a disabled person in the PFRON records, which is the responsibility of the employer. The latter does it by submitting the first application for funding from PFRON. The rules for providing such support can be found in Art. 26 a-c of the Act on Vocational and Social Rehabilitation and Employment of Disabled Persons.

Co-financing of salaries from PFRON - reimbursement system

Co-financing for remuneration from PFRON for disabled subordinates may be granted to employers who:

  • run a sheltered employment establishment,
  • employ at least 25 full-time employees and achieve a disabled employment rate of at least 6%,
  • employ (full-time equivalent) less than 25 employees,
  • are not in arrears in their obligations to PFRON exceeding a total of PLN 100,
  • in the case of running a business, they are not in a difficult economic situation, according to the criteria set out in the provisions of European Union law on granting state aid,
  • which, in the event of conducting business activity, are not subject to the obligation to repay the aid, resulting from previous decisions of the European Commission declaring the aid illegal and incompatible with the common market,
  • in the case of running a business, they did not exceed the amount of EUR 10 million of annual aid for the employment of disabled workers.

The number of employees does not include disabled people on unpaid leave and non-disabled people employed:

  • under an employment contract for professional preparation,
  • who are on parental leave,
  • who do not perform work due to their military or alternative service,
  • being participants of the Voluntary Labor Corps,
  • not performing work in connection with obtaining a rehabilitation benefit,
  • who are on unpaid leave, the obligation of granting them is specified in separate acts.

Co-financing of remuneration from PFRON for which employees?

The entrepreneur has the right to monthly co-financing from PFRON for subordinates who are disabled within the meaning of the Act, and whose disability is documented by the decision of the team for adjudication of disability (or by an equal certificate) qualifying the disease to one of the 3 degrees of disability. Another condition is, as mentioned earlier, registration in the PFRON records. An employee who is to be eligible for funding from PFRON must be employed in compliance with labor law regulations. He cannot have the established right to an old-age pension - with the exception of people who have a certificate of a significant degree of disability with the right to an old-age pension. The last requirement is that their employment results in a net increase in total employment and employment of disabled workers - this is called the incentive effect.

Who is not eligible for co-financing from PFRON salaries?

Co-financing for salaries from PFRON is not available for disabled persons employed under a civil law contract. Support will also not be granted to persons with a mild or moderate disability certificate and with the established right to retirement. Co-financing from PFRON is impossible when the disabled are employed in a form that provides for the payment of salaries from public funds. If only part of the salary is paid from public funds, then PFRON funding will be granted to the remainder of the salary.

Co-financing of salaries from PFRON for sheltered employment establishments and for employers from the open labor market

Since 2014, employers from the open labor market and employers running a sheltered employment establishment receive the same co-financing for the remuneration of disabled employees.

Degree of disability / special medical condition

Maximum amounts of co-financing for the remuneration of a disabled employee

significant - with a special disease

2400 PLN

significant - no special disease

1800 PLN

moderate - with a special disease

PLN 1725

moderate - no special disease

PLN 1125

light - with a special disease

PLN 1050

light - no special disease

PLN 450

The amounts presented above may be increased by PLN 600 in the case of disabled persons who have been diagnosed with mental illness, mental retardation, pervasive developmental disorders or epilepsy. There is also a surcharge in the case of moderately and severely blind people.

Online Tips

Do you run a company and have questions?

Take advantage of the expert advice of the Entrepreneur's Guide

Online advice for businesses

The monthly remuneration subsidy from PFRON cannot exceed 90% of the actual and timely incurred monthly outlays on work. The 75% limit applies to employers operating within the meaning of the provisions on proceedings in matters relating to state aid.

From July 1, 2016, the grant is not eligible for remuneration paid after the date of submitting the application for payment of the grant. An application for co-financing the remuneration of employees with disabilities may be submitted only after the remuneration of these employees is paid, in compliance with the deadlines specified in the Act and secondary legislation.

You can apply for co-financing of remuneration from PFRON for disabled employees on the WN-D form. Information on monthly salaries, employment and degrees of disability is submitted on the INF-D-P form. Both of these documents can be submitted either on paper or electronically. For a given month, they are submitted by the 20th of the following month. Co-financing from PFRON will be transferred within 25 days from the date on which a complete and correct application was submitted.

Remember!
Employing the disabled is not only a benefit in the form of co-financing from PFRON - it is also a profit in the form of the image of a socially responsible company!