Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)
Varje månad, senast den 20. · 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.
Vad som ändras
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.
Vem som berörs
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).
Storlekar: litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi har anställda
Vad du ska göra
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.
Kommande tillfällen
Sanktion
Late-payment interest on overdue PFRON contributions; PFRON can pursue enforcement action for non-payment or non-declaration.
Källor
- PFRON - Rozliczenie wpłat (20th-of-month deadline for the monthly declaration and payment) (www.pfron.org.pl)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.