Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)
Every month, due by the 20th. · Only applies once average monthly employment reaches 25 full-time equivalents and the disability-employment rate is below 6%; below that threshold no PFRON declaration or payment is due.
What changes
Employers with at least 25 full-time-equivalent employees whose disability-employment rate is below the statutory 6% must calculate, declare (DEK-I-0 or the applicable DEK-I-a/b form), and pay their monthly contribution to the State Fund for Rehabilitation of Disabled Persons (PFRON) by the 20th of the month following the month the obligation arose.
Who is affected
Poland-registered employers reaching the 25-FTE-employee threshold whose disability-employment rate is below the statutory 6% (employers meeting the 6% rate, and most public/some other exempt employers, owe no contribution).
Sizes: small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
Calculate the monthly average employment and disability-employment indicator, determine the PFRON contribution due, and submit the DEK-I-0 (or applicable DEK-I-a/b) declaration with payment via the e-PFRON2 system by the 20th of the following month.
Next occurrences
Penalty
Late-payment interest on overdue PFRON contributions; PFRON can pursue enforcement action for non-payment or non-declaration.
Sources
- PFRON - Rozliczenie wpłat (20th-of-month deadline for the monthly declaration and payment) (www.pfron.org.pl)
Last verified 8 September 2026. Informational only, not legal advice.