[Poland] Increase in the PFRON contributions

The contribution to the National Fund for Rehabilitation of Disabled Persons will soon change. The increase is due to an increase in the average salary in the third quarter of 2023. How much will employers pay into the PFRON from 1 December? 

The increase in the amount of contribution to the National Fund for Rehabilitation of Disabled Persons is due to the increase in the average salary in the third quarter of 2023. It currently amounts to PLN 7194.95 (PLN 7 005.76 in Q2). The PFRON contribution is calculated taking into account the average salary, therefore its changes affect the amount of contribution. 

How is the PFRON contribution calculated?  

The PFRON contribution is the product of 40.65% of the average salary and the number of employees corresponding to the difference between employment ensuring the achievement of the 6 per cent employment rate of disabled persons and the actual employment of disabled persons. Employers are obliged to make payments every month. Employers with a disability employment rate of at least 6 per cent are exempt from the obligation. 

When will contributions to the PFRON increase and by how much?  

Employers will pay more to the National Fund for Rehabilitation of Disabled Persons from 1 December 2023. The amount used as the basis for calculating the amount of the contribution will be PLN 2,924.75 and will apply between 1 December 2023 and 29 February 2024. 

Comparison of PFRON contributions in 2023