1.4.1ÌýÌýÌýÌý Employers of more than 25 people: PFRON employer contribution
The PFRON (Panstwowy Fundusz Rehabilitacji Osob Niepełnosprawnych) is an employer only contribution that is paid. to support services for the disabled (PIT Act, Art 38).
It is only payable once the employer has 25 employees or more, but the liability can be reduced or eliminated if the employer buys services and goods from organisations specifically set up to provide work for the disabled or by directly employing disabled people.
The charge is levied by reference to the total number of employees on the payroll,
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Web page updated on 17 Mar 2025 15:39