Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)
Kas mėnesį, iki 20 dienos. · 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.
Kas keičiasi
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.
Kam taikoma
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).
Dydžiai: maža, vidutinė, didelė · Sektoriai: Visi sektoriai · Taikoma, jei: Turime darbuotojų
Ką daryti
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.
Artimiausi terminai
Sankcijos
Late-payment interest on overdue PFRON contributions; PFRON can pursue enforcement action for non-payment or non-declaration.
Šaltiniai
- PFRON - Rozliczenie wpłat (20th-of-month deadline for the monthly declaration and payment) (www.pfron.org.pl)
Paskutinį kartą patikrinta 2026 m. rugsėjo 8 d.. Tik informaciniais tikslais, tai nėra teisinė konsultacija.