PFRON contributions

CHECK PFRON, YOU WILL SAVE EVEN MORE 50%

Calculate your PFRON relief

Enter the employment status of your company

Enter the number of employed people with disabilities

CALCULATE THE AMOUNT OF PFRON CONTRIBUTION

THE AMOUNT OF YOUR MONTHLY PFRON CONTRIBUTION IS: PLN

It is valid for Polish market only. The base amount is PLN 2,237.59 per month (PLN 5,504.52 x 40.65%). You make payments to the appropriate bank account number and submit the monthly declaration DEK-I-0 and the annual declaration DEK-R. Pursuant to the Act on Corporate Income Tax, Art. 16 section 1 point 36 contributions to PFRON are not considered tax deductible costs.

IT MEANS THAT COOPERATING WITH US, YOU CAN SAVE A MAXIMUM OF 50% OF THE CONTRIBUTION PER MONTH:

ŚWIT, having the status of a Protected Employment Enterprise, offers each company a solution that combines the purchase of its products and services with a reduction in obligatory contributions to PFRON Fund. More than 50% of the amount of each invoice issued by ŚWIT can be deducted from the obligatory contributions to PFRON. Unused tax credits from a given month are transferred to the next settlement periods and may be settled over a period of 12 months. The condition is the timely payment of the amount due and the receipt of a certificate of the amount of the reduction, which ŚWIT transfers to the buyer each time. If the amount of the reduction exceeds the value of the service provided or 80% of the monthly payment to the Fund to which the buyer is obliged, then the difference is credited towards the reduction in payments in the following months.

Legal basis (valid for Polish market):
Act of 27 August 1997 on vocational and social rehabilitation and employment of disabled people.
Act of February 15, 1992 on corporate income tax.
The Act of October 29, 2010 amending the Act on Vocational and Social Rehabilitation and Employment of Disabled Persons and Certain Acts.

 

Act on Vocational and Social Rehabilitation and Employment of Disabled Persons of 27.08.1997 requires employers with at least 25 employees to employ 6% of people with disabilities. An employer who does not meet this requirement is obliged to pay monthly contributions to the State Rehabilitation Fund for the Disabled (PFRON).

The amount to be paid 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 an employment rate of 6% for people with disabilities and actual employment of people with disabilities.

From the beginning of our activity, we have been associated with people who want to participate in professional life on an equal footing, and do not always receive such a chance.

If you are an employer employing a minimum of 25 people, depending on how many disabled people work in your offices, factories and plants, you pay contributions to the PFRON fund.

It is possible to reduce this fee if the company uses services or buys products from a sheltered workshop.

This solution is made possible by ŚWIT, which employs people with disabilities, thus offering services and products with the possibility of deducting a relief for PFRON contributions of up to 50%.

For your business, this means savings and a perfectly executed service, for us a fulfilled social mission.  

 

PFRON Hotline: +48 22 330 58 54

Legal basis: Ustawa z dnia 27 sierpnia 1997 r. o rehabilitacji zawodowej i społecznej oraz zatrudnianiu osób niepełnosprawnych.
Act of 15 February 1992 on corporate income tax.
Act of 29 October 2010 amending the Act on Vocational and Social Rehabilitation and Employment of Disabled Persons and certain acts.