PFRON

The State Fund for Rehabilitation of Persons with Disabilities (PFRON) grants refunds of part of the ZUS contributions paid by entrepreneurs who hold a valid disability certificate. The refund amount depends on the degree of disability. To obtain the subsidy, an entrepreneur with a disability certificate is required to submit a monthly application specifying the amount of contributions paid and the refund due.

The Fund also grants subsidies towards the salary costs of employees with disabilities, depending on their degree of disability and the classification of their condition. In this case as well, the employer is required to submit a monthly application for a salary-cost refund, along with the required attachments.

The simplest way to submit applications to PFRON is through the online Subsidy and Refund Service System (SODiR). This does not, however, preclude submitting documents in paper form. When it comes to PFRON applications, it is crucial to strictly observe the set deadlines, as having them reinstated without demonstrating a justified reason for the delay is virtually impossible.

Employers with more than 25 employees (in full-time equivalents) are required to make compulsory contributions to PFRON if the proportion of employees with a disability certificate does not exceed 6%.