26 days
Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)
Next: 20 November 2026then 20 December 2026, 20 January 2027
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).